The tariff classification of four slippers from Mexico

PD D84653 December 2, 1998 CLA-2-64:NO:CO:FNIS:D09 D84653 CATEGORY : Classification TARIFF NO.: 6404.19.35 and 6402.99.18 Jeffrey E. Berman Chesta Co., Inc. 11216 Pickerington Road N.W. Pickerington, OH 43147 RE: The tariff classification of four slippers from Mexico Dear Mr. Berman: In your letter dated November 4, 1998, you requested a tariff classification ruling on behalf of your company. You submitted four samples labeled Styles #49, 51, 56, and 2305. You also enclosed footwear worksheets for each style. Styles 49, 51 and 56 are slip-ons with external surface areas of the upper of textile and rubber soles. Style 56 has an open back. Style #2305 is also a slip-on with an external surface area of the upper of plastic and a rubber sole. The applicable subheading for the Styles No. 49, 51, and 56 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is predominately textile materials (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which is a slip-on type; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The general rate of duty will be 37.5%. The applicable subheading for Style #2305 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastic; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than sports footwear; in which there is no protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have a foxing-like band; which is other than a "zori"; and which is made other than on a base or platform of either wood or cork. The general rate of duty will be 6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Allen H. Paterson Port Director New Orleans, LA