The tariff classification of footwear from China

NY D85807 December 22, 1998 CLA-2-64:RR:NC:TA:347 D85807 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Wendy Toner Cerie Intimates 36 Nathan Lane Plymouth, MN 55441 RE: The tariff classification of footwear from China Dear Ms. Toner: In your letter dated December 8, 1998 you requested a tariff classification ruling. The submitted half pair samples, Style #109-1141 and Style #109-1142, are, as you state, slip-on ballerina style slippers, both with textile uppers and rubber outer soles. They both have textile faced, foamed plastic padded insoles, sewn on small textile bows at the instep and mainly differ only in that one (#109-1141) has a terry cotton textile upper while the other (#109-1142) has a satiny polyester textile upper. The applicable subheading for both these slippers will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which lacks a foxing-like band, almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division