CLA-2-64:RR:NC:TA:347 D80005
Mr. Gary Tambellini
Qwaruba Shearling Footwear
6809, 284 St. N.W.
Stanwood, WA 98292
RE: The tariff classification of footwear from China
Dear Mr. Tambellini:
In your letter dated July 6, 1998 you requested a tariff classification
ruling.
The submitted sample is, as you state, a unisex house slipper,
manufacturer's style number "FLMC". It has a below the ankle, closed back, two
color, man-made fiber velour fabric upper, a semi-rigid foam plastic mid-sole
and a separately sewn-
on, non-woven textile outer sole with an approximately 1 inch high encircling
"mudguard" of the same material.
The applicable subheading for this house slipper will be 6405.20.9015,
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; and in which the largest fabric of
the upper consists, by weight predominately of fibers other than vegetable
fibers or wool(linings, accessories and reinforcements not included). The rate
of duty will be 12.5% 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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division