CLA-2-64:RR:NC:TA:347 C87115
Ms. Vi Hanson
Hanson Holdings, Inc.
P.O. Box 163
Plainview, Long Island, NY 11803
RE: The tariff classification of footwear from Indonesia
Dear Ms. Hanson:
In your letter dated April 20, 1998 you requested a tariff
classification ruling.
The submitted half pair sample is a child's size hi-top
bootie slipper which, you state, has a woven cotton textile upper
and a separately sewn-on textile outer sole. The slipper upper
is reversible, meaning that its cotton liner can also be worn
turned inside out, so that either a dog pattern or a cat pattern
design can serve as the exterior surface of its cotton fabric
upper. The slipper also incorporates a single removable foam
plastic insole, which is an integral part of this item and so, in
response to your question, it is not separately classifiable .
The applicable subheading for this slipper will be
6405.20.30, 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 largest fabric
of the upper consists, by weight, predominately of vegetable
fibers such as cotton or flax . The rate of duty will be 7.5% 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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division