The tariff classification of footwear from China

NY K85573 May 18, 2004 CLA-2-64:RR:NC:SP:247 K85573 CATEGORY: Classification TARIFF NO.: 6404.19.3515 Mr. Lawrence R. Pilon Hodes Keating & Pilon 39 South LaSalle Street, Suite 1020 Chicago, IL 60603-1731 RE: The tariff classification of footwear from China Dear Mr. Pilon: In your letter dated April 30, 2004, on behalf of your client Medline Industries, Inc., you requested a tariff classification ruling. The submitted half pair sample identified as model number “MDT211220N” in sizes “S, M, L, XL,” is as you state, an indoor house slipper. This slip-on shoe has a stretch knit terrycloth textile upper that does not cover the wearer’s ankle and a flat rubber/plastic outer sole that does not overlap the upper at the sole. The applicable subheading for this house slipper, identified by you as model number “MDT211220N” will be 6404.19.3515, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); 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 is of the slip-on type; which does not have a foxing or a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division