852727 85 Ruling Active

The tariff classification of a woman's slipper from China.

Issued May 31, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.20.60

Headings: 6404

Product description

The tariff classification of a woman's slipper from China.

CBP rationale

The applicable subheading for this slipper will be 6404.20.6060, 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 sole's external surface is predominately leather or composition leather; and which is, by weight, over 50% as a total of textile materials, rubber and plastics, and over 10% by weight of rubber and/or plastics.

Full text

NY 852727 May 31, 1990 CLA-2-64:S:N:N3D:346 Y 852727 CATEGORY: Classification TARIFF NO.: 6404.20.60 Ms. Lorraine Dugan Associated Merchandising Corporation 1440 Broadway New York, New York 10038 RE: The tariff classification of a woman's slipper from China. Dear Ms. Dugan: In your letter dated May 16, 1990, you requested a tariff classification ruling. The submitted sample, which you state is your style #TRG 25B, is a woman's textile slipper. The slipper has an upper of a textile velour material and has a velour bow going across the vamp, an elasticized top line, a foam plastic midsole filler, and a two piece, stitched on pig suede outer sole. You state that the slipper weighs 86 grams, of which, 55 grams is attributed to velour textile material, 11 grams is attributed to rubber and plastic components and the remaining 20 grams is pig suede. We note, from this information, that more than 50% of the total weight of the slipper is attributed to textile, plastic and rubber components and over 10% of the total weight is attributed to plastic and/or rubber components. We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the slipper submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit". We are returning the sample as you requested. The applicable subheading for this slipper will be 6404.20.6060, 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 sole's external surface is predominately leather or composition leather; and which is, by weight, over 50% as a total of textile materials, rubber and plastics, and over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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