The tariff classification of footwear from China

NY L83856 April 22, 2005 CLA-2-64:RR:NC:SP:247 L83856 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Susie Koo DML Marketing Group, Ltd. (Legale) 7711 Hayvenhurst Avenue Van Nuys, CA 91406 RE: The tariff classification of footwear from China Dear Ms. Koo: In your letter dated April 4, 2005 you requested a tariff classification ruling for two indoor use slippers. The two half pair samples are both slipper socks that are marked and identified by you as Style A and Style B and that have separately applied soles. Style A has a knit textile material upper that you state is of acrylic, polyester and nylon fibers, with a separately sewn-on outer sole consisting of two large textile fabric patches with some small, widely spaced plastic traction dots. This indoor slipper also has a padded green frog face sewn-on at the ankle. Style B has a knit textile material upper that you state is of acrylic and nylon fibers and it also has a separately sewn-on outer sole consisting of two large textile fabric patches with some small, widely spaced plastic traction dots. This indoor slipper features a plush textile monkey figure accessory, complete with a head, plastic eyes and a tail, sewn onto the instep portion of the upper. The applicable subheading for both these indoor use slippers, identified as Style A and Style B, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; 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. 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