The tariff classification of footwear from ChinaDear Isenberg:In your letter dated September 10, 1999 you requested a tariff classification ruling.The submitted two half pair samples, identified with sewn-on textile logo labels by the trademark name "Muk Off !", are both open-heeled, man-made textile upper slippers with separately sewn-on textile outer soles. The two slippers, basically identical in construction except for color, are a size "large" and a size "small" and are, we presume, intended to be worn over soiled street shoes while walking around indoors. You state that these slippers will be valued under $3.00 per pair.The applicable subheading for these house slippers 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; in which the upper,

NY E87552 October 6, 1999 CLA-2-64:RR:NC:TA:347 E87552 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Ms. Esther Isenberg Right Stuff, Inc. 24 Ray Ave., Suite 103 Burlington, MA 01803 RE: The tariff classification of footwear from China Dear Isenberg: In your letter dated September 10, 1999 you requested a tariff classification ruling. The submitted two half pair samples, identified with sewn-on textile logo labels by the trademark name “Muk Off !”, are both open-heeled, man-made textile upper slippers with separately sewn-on textile outer soles. The two slippers, basically identical in construction except for color, are a size “large” and a size “small” and are, we presume, intended to be worn over soiled street shoes while walking around indoors. You state that these slippers will be valued under $3.00 per pair. The applicable subheading for these house slippers 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; in which the upper, we presume, by weight, consists of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. We are returning the samples as you requested. 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