The tariff classification of footwear from China

NY F84792 March 31, 2000 CLA-2-64:RR:NC:TA:347 F84792 CATEGORY: Classification TARIFF NO.: 6404.20.20 Mr. John M. Wetherhold Linda Wetherhold / d.b.a. Transgift USA 13 W. 13 Street, #4BS New York, NY 10011-7929 RE: The tariff classification of footwear from China Dear Mr. Wetherhold: In your letter dated February 17, 2000 and received by this office on March 27, 2000, you requested a tariff classification ruling. The submitted sample, no style number indicated and described by you as “exercise shoes”, is a pair of gymnastic slippers. The slipper has a canvas textile upper, an elasticized textile instep gore, a sewn-in foam plastic insole and a thin suede leather outer sole. You state in your letter that this slipper is less than 5% by weight of rubber and plastics. For the purposes of this ruling, we will presume that your statement is correct, or at least that the component weight percentage of the rubber and plastic components present is actually under 10% of this shoe’s total weight. However, the accuracy of this slipper’s component weight breakdown will be subject to verification at the time of importation by Customs at the ports of entry. You also state that this “exercise shoe” will be valued between $1.00 and $2.00 per pair. The applicable subheading for the slip-on shoe described above will be 6404.20.20, 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; which is under 10% by weight of rubber and plastics; and which is valued at or under $2.50 per pair. The rate of duty will be 15% ad valorem. If valued over $2.50 per pair, the rate of duty will be 10% 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