CLA-2-64:RR:NC:SP:247
Mr. Greg Mullin
Green Market Services Co., Inc
1105 West Chestnut St.
Brockton, MA 02301
RE: The tariff classification of footwear from China
Dear Mr. Mullin:
In your letter dated April 26, 2007 you requested a tariff classification ruling for two samples of indoor use slippers for children with textile uppers and leather soles. The two half pair samples are identified only as an infant’s “Mukluk” slipper and a child’s size 13 “Lands’ End” slipper with an attached tag that identifies it as your style name “K’s solid fleece pull-on slipper” for girls.
The infant’s style “Mukluk” slipper has a predominately textile material sock-top upper that covers the ankle and includes an approximately 1-inch high encircling grain leather sidewall scuff-guard. The slipper also has a separately sewn-on suede leather outer sole. We note that this slipper does not contain any component materials that are of rubber or plastics. We will presume for classification purposes that this slipper will be valued at over $2.50 per pair.
The applicable subheading for the infant’s style “Mukluk” slipper will be 6404.20.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of leather or composition leather and uppers of textile materials…less than 10 percent by weight of rubber or plastics…valued over $2.50 per pair… other. The general rate of duty will be 10% ad valorem.
Chapter 99, HTSUS provides for temporary modifications to the Harmonized Tariff Schedules of the United States established by legislative, executive and administrative action. Subheading 9902.22.51 provides temporary duty free treatment for footwear with outer soles of leather or composition leather and uppers of textile materials, valued over $2.50 per pair, the foregoing other than for men or women (provided for in subheading 6404.20.40). In this regard, your slipper for infants that you identify as style name “Mukluk,” will receive preferential duty treatment afforded under the provisions of 9902.22.51, HTSUS.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give a classification ruling on the “Lands’ End” slipper for girl’s, identified as style “K’s solid fleece pull-on slipper.” Your request for a classification ruling for this slipper with a textile upper and leather sole should include a breakdown by weight as a percentage of the different component materials (textiles, rubber/plastics, leathers) that make up this shoe. We suggest that you obtain an analysis from an independent lab for accuracy. The rubber and plastics material components should be added together and reported as a single percentage. In addition, please provide the actual style name/number of this slipper and the value per pair. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division