The tariff classification of footwear from China

NY M85428 August 18, 2006 CLA-2-64:RR:NC:SP:247 M85428 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Jack Macken Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China Dear Mr. Macken: In your letter dated August 8, 2006, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as “Faux Shearling Thong Slippers” PP# 352663, is described as a slip-on, open-toe, open-heel, toe-thong sandal with a “V” configured textile material strap upper decorated with jewel-like glass stones. This slipper sandal, which is presumed to be for indoor use, has a textile faced rubber/plastic midsole and a predominately rubber/plastic material outer sole that contacts the ground. The constituent material of the outer sole of this slipper sandal consists of a rubber/plastic coated textile material exhibiting very tightly grouped patterns of rubber/plastic flowers that are present for both wear and traction. It is our observation that the material of the outer sole that mostly contacts the ground on this indoor slipper is rubber/plastics. The applicable subheading for the indoor slipper, identified as “Faux Shearling Slippers” PP# 352663, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), 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 has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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