The tariff classification of footwear from China

NY G87644 March 9, 2001 CLA-2-64:RR:NC:TA:347 G87644 CATEGORY: Classification TARIFF NO.: 6404.19.70 Mr. Mike Diep TT Group Ltd. 1806 Wharncliffe Rd. S. London, Ontario Canada, N6L 1K1 RE: The tariff classification of footwear from China Dear Mr. Diep: In your letter dated February 22, 2001 you requested a tariff classification ruling. The submitted half pair sample, which you call a woman’s slipper and identify as Style #L01284, is a closed-toe, closed-heel, slip-on shoe with a predominately man-made textile material upper that also features an instep and a heel cup panel of a fabric that you state is made of “boiled wool.” The shoe has a sew-on, molded rubber/plastic cupsole bottom with a sidewall which overlaps the upper at the sole by more than ¼-inch, all around the shoe’s lower perimeter. We consider this slip-on shoe to have a foxing-like band. In your letter you state that this slipper will be imported in women’s sizes “sm, med, lrg, X-Lrg” and that these “ladies” sizes will have a first cost of over $3.00 per pair. For the purposes of this ruling, we will presume that this slipper will be valued at over $3.00 but not over $6.50 per pair. The applicable subheading for this shoe, identified as Style #L01284, will be 6404.19.70, 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 or open heels or which, if it is a slip-on, has a foxing-like band wholly or almost wholly of rubber or plastics; and which is valued, we presume, over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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