The tariff classification of footwear from China

NY K81794 February 4, 2004 CLA-2-64:RR:NC:SP:247 K81794 CATEGORY: Classification TARIFF NO.: 6403.59.90 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of footwear from China Dear Ms. Ritchings: In your letter dated January 14, 2003 you requested a tariff classification ruling. The submitted sample, identified as “Model VSW1G Women’s Slipper Massager”, is a closed-toe, open back indoor house slipper. The slipper has a mostly suede leather upper external surface area with an approximately 1 ¾-inch wide man-made textile fleece-like band upper portion that traverses the instep. The slipper also has a thick, fleece-like textile faced foam rubber/plastic midsole and a separately sewn-on suede leather outer sole. The foam rubber/plastic midsole features a vibrating unit that is embedded in the heel section and is controlled by a push-button side on/off switch. The vibrating unit is powered by two AAA batteries, which are not included with the slipper. The “massager” slipper is worn just like a house slipper and vibrates the foot only when turned on. The applicable subheading for the “Model VSW1G Women’s Slipper Massager” will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer sole of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for other persons. The rate of duty will be 10% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division