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E84665 E8 Ruling Active

The tariff classification of footwear from China

Issued August 20, 1999 by U.S. Customs and Border Protection.

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E8 E84665 (August 20, 1999)

Tariff classification

HTS codes: 6404.19.3515

Headings: 6404

Product description

The submitted half pair sample, style number 0870 indicated by a stick-on label on the outer sole, is a woman’s open-heel house slipper. The slipper has a soft terry cloth textile upper and a stitched-on unit molded rubber/plastic shell bottom.

CBP rationale

The applicable subheading for this house slipper, style #0870, will be 6404.19.3515, 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 rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.

Full text

NY E84665 August 20, 1999 CLA-2-64:RR:NC:TA:347 E84665 CATEGORY: Classification TARIFF NO.: 6404.19.3515 Ms. Caroline Hoffman Fritz Companies, Inc. PO Box 35076 Greensboro, NC 27425-5076 RE: The tariff classification of footwear from China Dear Ms Hoffman: In your letter dated July 23,1999, on behalf of Sara Lee Direct Marketing, you requested a tariff classification ruling. The submitted half pair sample, style number 0870 indicated by a stick-on label on the outer sole, is a woman’s open-heel house slipper. The slipper has a soft terry cloth textile upper and a stitched-on unit molded rubber/plastic shell bottom. The applicable subheading for this house slipper, style #0870, will be 6404.19.3515, 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 rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more 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 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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