The tariff classification of footwear from China

NY G87459 March 9, 2001 CLA-2-64:RR:NC:TA:347 G87459 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Marc Hurlbert Import Traders, Inc. 333 Southwestern Blvd., Suite 202 Sugar Land, TX 77478-3659 RE: The tariff classification of footwear from China Dear Mr. Hurlbert: In your letter dated February 15, 2001 you requested a tariff classification ruling. The submitted sample, which you identify as a “pedicure slipper,” is a pair of open-toe, open-heel slippers, wrapped in clear plastic packaging for retail sale. This indoor slipper is made in one piece from a 3 millimeter thickness of a foot shaped EVA plastic material that has been shaped, cut out and notched in a manner that allows for it to be folded over on itself, forming a slip-on sandal with a plastic strap upper and plastic outer sole. The plastic upper of this slipper fits between three of the wearer’s toes and is secured through holes in the sole. In you letter you state that this item is disposable footwear for one time use by persons with newly painted nails. We note that the retail packaging, which identifies this item as the “Slipper Plus” states that this one-size fits all slipper” is reusable, “sanitizable” and “perfect for pedicures and polishing” toe nails for at home use or to wear at a “day spa or salon.” The applicable subheading for this slipper, identified as the “Slipper Plus,” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not a “zori”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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