The tariff classification of footwear from China

NY M87026 October 17, 2006 CLA-2-64:RR:NC:SP:247 M87026 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Irina Parker Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10120-1196 RE: The tariff classification of footwear from China Dear Ms. Parker: In your letter dated September 20, 2006 you requested a tariff classification ruling for two samples, identified as “Women’s Sporty Slippers PP #357514” and “Men’s Sporty Slippers PP #357179.” The submitted samples are open-toe, open-heel slippers that have “V” shape configured textile material uppers with toe-thongs, foam plastic padded textile faced footbed insoles and, as you state, indoor/outdoor TPR rubber/plastic material outer soles that contact the ground. The two slippers appear to be of identical material construction and differ only in color; the women’s version has a red textile upper, while the men’s version has a mostly black textile upper highlighted with red stripes. It is our observation that the constituent material of the outer sole that mostly contacts the ground on both these sample slippers is rubber/plastics. The applicable subheading for the two slippers, identified as the “Women’s Sporty Slippers PP #357514” and the “Men’s Sporty Slippers PP #357179,” 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/. 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