CLA-2-64:RR:NC:TA:347 D89768
Mr. Rodney Ralston
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of footwear from Canada
Dear Mr. Ralston:
In your letter dated April 2, 1999, on behalf of your client, Babouches of Canada, you requested a tariff classification ruling.
The submitted three half pair samples are described as follows:
Style 4886 & 4888 “Drywalker” - An overboot type slipper, which you state, is designed to be slipped on over wet and/or muddy shoes when entering a house after working in the garden or whatever, without the need to remove the soiled outdoor footwear. Both styles are made only for adults and are appropriately size enlarged to accommodate designated shoe sizes. The uppers and separately sewn-on outer soles, for both style types , are of wool felt, and Style 4888 differs from Style 4886 mainly by having an extra elasticized band to help retain it on the foot.
Style 4887 - a unisex type slipper, with a wool felt upper, a separately sewn-on wool felt outer sole and a lining of imitation wool pile. The external surface face of the wool felt outer sole has six miniature footprints, applied as a thin plastic film and located in a wide spread pattern of two prints at the front, two at the middle and two under the heel. We consider the material of the outer sole that is in contact with the ground to mostly be the uncoated wool felt textile material.
The applicable subheading for the slipper and also for the two “Drywalker” slipper-like items described above will be 6405.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; which has a line of demarcation between the sole and the upper; and in which the upper and the outer sole derive their essential character from a felt which is, by weight, predominately wool. The general rate of duty will be 2.6% ad valorem.
We are returning the samples 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