The tariff classification of footwear from China

NY E89607 November 16, 1999 CLA-2-64:RR:NC:TA:347 E89607 CATEGORY: Classification TARIFF NO.: 6403.99.90 ; 6404.19.35 Mr. Joe Cassidy T T Group Limited 1806 Wharncliffe Rd S. London, ON N6L 1K1 Canada RE: The tariff classification of footwear from China Dear Mr. Cassidy: In your letter dated November 2, 1999 you requested a tariff classification ruling. The three submitted half pair, low-top slipper samples are described as follows: Style 221300 – A woman’s closed back, closed toe, slip-on type shoe, with a soft plush textile upper and an injection molded rubber/plastic outer sole. The shoe is valued at $2.80 per pair and it does not have a foxing-like band. Style G99105 – A woman’s closed toe, open back slipper with a soft plush textile upper and an injection molded rubber/plastic outer sole. The shoe, you state, is valued at $2.80 per pair. Style L00224 – A side stitch moccasin style slipper with a suede leather upper, a synthetic fleece lining and a plastic/rubber outer sole. The shoe is valued at $4.50 per pair. In your letter you state that this is a man’s slipper. Nevertheless, this shoe is the type of footwear that is commonly worn by both sexes. Since you do not provide any indication that a comparable style of this slipper, which is sized as “small”, is also offered for women, we will consider this shoe to be “unisex” footwear for classification purposes. The applicable subheading for the two women’s slippers, identified as Style 221300 and Style G99105, 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 has an open toe or an open heel, or which is of the slip-on type; which does not have a foxing-like band wholly or 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. For the moccasin type slipper, identified as Style L00224, the applicable subheading will be 6403.99.90, HTS, which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons. The rate of duty will be 10% 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