The tariff classification of footwear from Hong Kong

NY F87227 June 2, 2000 CLA-2-64:RR:NC:TA:347 F87227 CATEGORY: Classification TARIFF NO.: 6404.19.5015 Ms. Marlene Maday Osh Kosh B’Gosh, Inc. 350 Fifth Avenue New York, NY 10118-3294 RE: The tariff classification of footwear from Hong Kong Dear Ms. Maday: In your letter dated May 22, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified by you as “Style Numbers 760033, 760043, 760053 and 760063”, is a child’s house slipper. You have informed this office, via a telephone call follow up, that the various style numbers you have listed for this single sample slipper account only for differences of color. Therefore, the same classification will apply to all four style numbers indicated. The submitted slipper has a soft man-made textile fleece-like upper with a single hook-and-loop strap closure at the instep and a sewn-on rubber/plastic outer sole. You state that this slipper is valued at $2.35 per pair. The applicable subheading for this house slipper will be 6404.19.5015, 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 neither open toes nor open heels and is not a slip-on; which is not exclusively of adhesive construction; and which is valued at or under $3.00 per pair. The rate of duty will be 48% 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