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NY 854452


August 1, 1990

CLA-2-64:S:N:N3D:346 M 854452

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.60

Ms. Joan Wilde
Millfeld Trading Co., Inc.
150 Woodbury Road
Woodbury, New York 11797

RE: The tariff classification of a textile slipper from China.

Dear Ms. Wilde:

In your letter dated July 16, 1990, you requested a tariff classification ruling.

The submitted sample, your style #CW5718-09, is a textile slipper. The slipper has an upper of, you state, sweatshirt (textile) material with a teyy cloth textile lining, an elasticized topline, a foam/plastic padded midsole, an embroidered textile logo going across the instep, and an outsole made of, you state, leather.

We note that you have stated that the logo is a registered trademark and that you are authorized to use it.

We also note that you have stated in your letter that the value of the slipper is under $2.50 per pair. You have also submitted a component material breakdown which indicates that the subject slipper is 80%, by weight, of textile, rubber and plastics and 26%, by weight, of rubber and plastics. We will assume, for the purposes of this ruling letter, that these figures are accurate.

The applicable subheading for the style #CW5718-09 will be 6404.20.60, 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; and which is, by weight, over 50% as a total of textile materials, rubber and/or plastics, and over 10% of rubber and/or plastics. The duty rate will be 37.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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