The tariff classification of footwear from China

NY L80771 December 6, 2004 CLA-2-64:RR:NC:SP:247 L80771 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6405.20.90 Mr. John B. Pellegrini McGuire Woods LLP 1345 Avenue of the Americas New York, NY 10105-0106 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated November 15, 2004, on behalf of your client Paris Accessories, Inc., you requested a tariff classification ruling. The two submitted textile material sock-type upper footwear item samples are identified and described as follows. Style No. C1942 is a bootie-type indoor slipper with a knit man-made textile fiber upper that covers the wearer’s ankle. The bootie slipper has an outer sole consisting of two separately sewn-on, circular shaped rubber/plastic material overlays that contact the ground. You state that rubber/plastic material components account for more than 10% of the weight of this slipper. Style No. A1732 is a bootie-type indoor slipper with a red, knit man-made textile upper that covers the wearer’s ankle. The upper has a topline of white pile fabric trim with a functional lace threaded through it that can be tightened and tied in a bow. The outer sole on this slipper is a separately attached, white knit textile fabric material that contacts the ground and that uses, as you state, a “linked and looping” stitch to affix the sole to the upper. The applicable subheading for the indoor bootie slipper identified as Style No. C1942 will be 6404.19.35, 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. The applicable subheading for the indoor slipper, identified as Style No. A1732 will be 6405.20.90, HTS, which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. We are returning the samples 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