The tariff classification of footwear from England

NY F83056 February 24, 2000 CLA-2-64:RR:NC:TA:347 F83056 CATEGORY: Classification TARIFF NO.: 6403.91.90 ; 6404.19.35 Mr. Otto Zufle Blue Bay Footwear Inc. P.O. box 584 83 King Street East Bolton, ON L7E 5T4, Canada RE: The tariff classification of footwear from England Dear Mr. Zufle: In your letter dated February 7, 2000 you requested a tariff classification ruling. The submitted two half pair samples are described as follows: Style #81822 (Sizzle) - The shoe is identified as a child’s slipper, to be worn by both girls and boys. It is an over-the-ankle height shoe with a sheepskin, skin side out, predominately leather upper external surface area that also features a 1½-inch wide turned down fur collar and some fur trim accents. This slip-on shoe has a cemented-on, ½-inch thick EVA plastic outer sole. You state that this shoe will be valued at more than $12.00 per pair. Style #81824 (Krunch) – The shoe, identified as a child’s slipper, is a below-the-ankle height slip-on shoe, with an acrylic textile upper and a cemented-on, ½-inch thick EVA plastic outer sole. The shoe does not have a rubber or plastic foxing or foxing-like band. You state that this shoe will be valued at more than $12.00 per pair. The applicable subheading for the child’s shoe, identified above as Style #81822 “Sizzle”, will be 6403.91.90., Harmonized Tariff Schedule of the United States (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 covers the ankle; for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for the child’s shoe, identified above as Style #81824 “Krunch”, will be 6404.19.35, 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 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. 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