The tariff classification of footwear from China

PD E84451 July 19, 1999 CLA-2-64: FO:NP:POR:CO:D28 E84451 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Gary Tambellini Qwaruba Shearling Footwear 9809 284TH Street N.W. Stanwood, WA 98292 RE: The tariff classification of footwear from China Dear Mr. Tambellini: In your letter dated July 2, 1999, you requested a tariff classification ruling. The submitted sample is manufacturer’s style number “WKND”. It is, as you state, a unisex house slipper. The upper is of synthetic fleece (100 % polyester). The outer sole is of synthetic suede (predominately man-made fibers) and is sewn to the upper. The applicable subheading for this house slipper will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; and in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included). The rate of duty will be 12.5%. 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, Lewellyn Robison Port Director Portland, Oregon