The tariff classification of footwear from China

NY G80396 August 18, 2000 CLA-2-64:RR:NC:TA:347 G80396 CATEGORY: Classification TARIFF NO.: 6404.19.5015 Mr. Arlen T. Epstein Tompkins & Davis, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China Dear Mr. Epstein: In your letter dated August 9, 2000, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified by you as “Comfort Slippers – PP207124,” is a below-the-ankle height house slipper with a fleece-like polyester textile fabric upper that incorporates a topline drawstring cinch lace closure which, as you state and we concur, allows for the slipper to be tightened and secured onto the foot. The slipper also has a sewn-on, unit molded rubber/plastic cupsole type bottom, the sides of which overlap the upper at the sole by as much as ½-inch and more, all around the shoe. We consider this shoe to have a foxing-like band. In your letter you also state that this house slipper will be valued at less than $3.00 per pair. The applicable subheading for the house slipper described above and identified as “Comfort Slippers-PP207124,” 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 does not have open toes or open heels, or is not a slip-on; which has a foxing-like band wholly or almost wholly of rubber or plastics; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. We are returning the sample 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