CLA-2-64:RR:NC:TA:347 G85210
Mr. Mike Diep
TT Group Ltd.
1806 Wharncliffe Rd. S.
London, Ontario Canada, N6L 1K1
RE: The tariff classification of footwear from China
Dear Mr. Diep:
In your letter dated December 8, 2000 you requested a tariff classification ruling.
The two submitted samples are described as follows:
Style #L01358 – A woman’s closed-toe, closed-heel house slipper, with a man-made textile fabric upper decorated with a floral pattern of textile embroidery. The slipper also has a separately sewn-on, soft textile outer sole with a predominately textile external surface that contacts the ground. The outer sole has an array of widely spaced approximately 1/32-inch thick rubber/plastic traction appliques under the toes and toward heel in the shape of tiny footprints.
Style #L01319 – A woman’s closed-toe, closed-heel above the ankle height shoe, which you state is a house slipper. The slipper has a suede leather upper external surface with a plush fuzzy textile liner that extends approximately 1-inch over the topline of the upper. It also has a single leather strap hook-and-loop type closure at the instep and a sewn-on rubber/plastic cupsole bottom that overlaps the upper at the sole. You state that this slipper will be valued at $4.00 per pair and will be available in “Ladies sizes sm., med., large and x-large.”
The applicable subheading for the house slipper, identified as Style #L01358, 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; 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); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. The rate of duty will remain unchanged in 2001.
The applicable subheading for the slipper, identified as Style #L01319, will be 6403.91.9045, HTS, which provides for women’s footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; and which covers the ankle. The rate of duty will be 10% ad valorem. The rate of duty will remain unchanged in 2001.
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