The tariff classification of footwear from China

NY L83716 April 18, 2005 CLA-2-64:RR:NC:SP:247 L83716 CATEGORY: Classification TARIFF NO.: 6404.19.50 ; 6404.19.70 ; 6404.20.40 Mr. Ron Sachs Jacob Ash Company, Inc. 301 Munson Ave. McKees Rocks, PA 15136 RE: The tariff classification of footwear from China Dear Mr. Sachs: In your letter dated March 21, 2005 you requested a tariff classification ruling for three footwear slippers. Style #19-121-M is identified by you as a “Men’s Laminated fleece slipper” slip-on shoe with a man-made predominately textile material upper that covers the wearer’s ankle. The shoe has a 1-inch high encircling plastic material band at the sole that you call synthetic leather reinforcement for the upper. The shoe also has a sewn-on unit molded rubber/plastic bottom with sidewalls that overlap the upper at the sole by a vertical height of more than ¼-inch, all around the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. You have informed this office that this shoe will be valued at $3.05 per pair. Style #19-121-L is identified by you as a “Ladies Laminated fleece slipper” slip-on shoe with a man-made predominately textile material upper that covers the wearer’s ankle. The shoe has a 1-inch high encircling plastic material band at the sole that you call synthetic leather reinforcement for the upper. The shoe also has a sewn-on unit molded rubber/plastic bottom with sidewalls that overlap the upper at the sole by a vertical height of more than ¼-inch, all around the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. You have informed this office that this shoe will be valued at less than $3.00 per pair. Style #19-100-OAT is identified as an 85% wool/15% acrylic blend textile material upper slipper sock that covers the ankle and has a shaft portion approximately 12-inches high. This footwear has a 1-inch high leather sidewall guard and a sewn-on suede leather outer sole. It also has a thin foam plastic material insole pad that we have determined accounts for only about 3% of the total weight of this leather sole knee sock type slipper. You state that this slipper will be valued at over $2.50 per pair. The applicable subheading for the Men’s Laminated fleece slipper, Style #19-121-M, 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 soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is a slip-on that has a sole that overlaps the upper other than at the toe or heel or has a rubber/plastic foxing-like band; and which is valued 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. The applicable subheading for the Women’s Laminated fleece slipper, Style #19-121-L, will be 6404.19.50, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is a slip-on that has a sole that overlaps the upper other than at the toe or heel or which has a rubber/plastic foxing-like band; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. The applicable subheading for the slipper sock identified as Style #19-100-OAT will be 6404.20.40, 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 leather or composition leather; in which the shoe, by weight, is either under 10% by weight of rubber and plastics or not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.50 per pair. The rate of duty will be 10% 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