The tariff classification of footwear from China

NY D87195 January 29, 1999 CLA-2-64:RR:NC:TA:347 D87195 CATEGORY: Classification TARIFF NO.: 6404.19.7015 Mr. Joe Cassidy T T Group Limited P.O. Box 331 Aurora, MO 65805 RE: The tariff classification of footwear from China Dear Mr. Cassidy: In your letter dated January 25, 1999 you requested a tariff classification ruling. The submitted sample, your brand name “Solely Ours”, style #L99595, is a woman’s slipper that has a velvety textile upper with a plush textile fleece collar and a stitched-on unit molded rubber/plastic cupsole bottom. The 3/8-inch high sidewall lip of the molded rubber/plastic cupsole bottom overlaps the upper at the sole by at least 1/4-inch. We consider this shoe to have a foxing-like band. Although you do not specifically state the value of this slipper, your inquiry does imply, by your posed suggestion of a possible classification choice, that it will be priced at over $3.00 but not over $6.50 per pair. The applicable subheading for this woman’s house slipper, style #L99595 will be 6404.19.7015, 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 has a foxing or foxing-like band wholly or almost wholly of rubber or plastics; and which is, we presume, valued over $3.00 but not over $6.50 per pair. The rate of duty will be $.90 per pair plus 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division