The tariff classification of footwear from China

NY H83828 July 31, 2001 CLA-2-64:RR:NC:TA:347 H83828 CATEGORY: Classification TARIFF NO.: 6404.19.50 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China Dear Mr. Epstein: In your letter dated July 20, 2001, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted sample, identified by you as the “Blanket Stitched Comfort Slipper-PP 225129,” is a closed-toe, closed-heel slip-on shoe, which you state is a house slipper with a non-woven textile material upper. The shoe has a sew-on, unit-molded rubber/plastic cupsole bottom with a sidewall that overlaps the upper at the sole by more than ¼-inch, all around the shoe’s lower perimeter. We consider this slip-on shoe to have a foxing-like band. In your letter you indicate that this slipper will be valued at less than $3.00 per pair. The applicable subheading for this slipper, identified as the “Blanket Stitched Comfort Slipper-PP225129,” will be 6404.19.50, 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 neither open toes or open heels or which, if it is a slip-on, has a foxing-like band wholly or almost wholly of rubber or plastics; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division