CLA-2-64:RR:NC:TA:347 E86167
Ms. Debra A. Wagner
Hosford International Inc.
3939 West Ridge Road, Suite A-120
P.O. Box 8285
Erie, PA 16505
RE: The tariff classification of footwear from Hong Kong or China
Dear Ms. Wagner:
In your letter dated August 16, 1999, on behalf of D&K Stores Inc., you requested a tariff classification ruling.
The submitted half pair sample, no style number indicated, is a woman’s ballerina type house slipper. It has a soft textile upper with an elasticized topline, a thin foam plastic insole faced with textile and a leather outer sole. You have provided a component material weight breakdown indicating that this slipper weighs a total of 26 grams, with textile accounting for 17 grams, leather 7 grams, and the foam plastic component 2 grams (which is about 8% of the total weight of the slipper). For the purposes of this ruling, we will assume the measurements you provide are correct. However, the accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry. You have also informed this office, by telephone, that this slipper will be valued at $0.97 per pair.
The applicable subheading for the woman’s slipper described above, will be 6404.20.2060, 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 not over $2.50 per pair. The rate of duty will be 15% 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