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NY G85401




December 21, 2000

CLA-2-64:RR:NC:TA:347 G85401

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.9005 ; 6404.19.5015 ; 6404.19.7015

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 13, 2000 you requested a tariff classification ruling.

The submitted samples are described as follows:

Style #L011158 – A woman’s closed-toe, closed-heel shoe, which you state is a house slipper and which does not cover the wearer’s ankle. The slipper has a suede leather upper external surface with a plush fuzzy textile topline collar approximately 1-inch wide. 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 $2.80 per pair and will be available in “Ladies sizes sm., med., large and x-large.”

Style #L01152 – A woman’s closed-toe, closed-heel shoe, which you state is a house slipper and has an upper that covers the ankle. The slipper has a soft, looped yarn textured man-made textile upper external surface area, a textile liner and a single side strap functional closure that is secured by means of an elasticized loop pulled over a large plastic peg. The slipper also has a sewn-on molded rubber/plastic cupsole bottom that overlaps the upper at the sole. You state that this slipper will be valued at $2.40 per pair and will be available in “Ladies sizes sm., med., large and x-large.”

Style #L01239(children) and #L01238(women) – Identical look and material construction, over the ankle height house slippers, differing only in foot size proportions. Both slippers have man-made fleece-like textile uppers with decorative, cinch type non-functional closures and sewn-on unit molded rubber/plastic bottoms which have sidewalls that overlap their respective uppers at the soles, all around their lower perimeters. We consider both the child’s and the women’s sized slipper to have a foxing-like band. You state that Style #L01239 will be valued at $2.00 per pair and Style #L01238 will be valued at $2.30 per pair.

Style #L01255 – A woman’s closed-toe, closed-heel, below the ankle height house slipper, with a non-woven predominately textile upper that also features a fuzzy lambs wool ankle collar. The slipper also has a sewn-on molded rubber/plastic cupsole bottom, the sides of which rise up and overlap the upper at the sole by a height of ¼-inch or more, all around the slipper’s lower perimeter. We consider this slipper to have a foxing-like band. In your letter, you state that this house slipper will be valued at $2.35 per pair.

Style #L01320 – A closed-toe, closed-heel, slip-on house slipper with a plush fuzzy man-made textile upper and a sew-on molded rubber/plastic cupsole bottom. The one piece molded rubber/plastic bottom has a sidewall which overlaps the upper at the sole by more than ¼-inch, all around the slipper’s lower perimeter. We consider this slipper to have a foxing-like band. In your letter you state that this house slipper will be imported in both men’s and women’s sizes “S, M, L, XL.” The “ladies” sizes will be valued at $2.90 per pair and the men’s sizes will be valued at $3.70 per pair.

The applicable subheading for the house slipper, identified as Style #L01158, will be 6403.99.9005, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. The rate of duty will remain unchanged in 2001.

The applicable subheading for the other five house slippers, identified as Style #L01152, Style #’s L01238 and L01239, Style #L01255 and Style #L01320 “Ladies” will be 6404.19.5015, 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 rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes or open heels or which, if it is a slip-on, has a foxing-like band wholly or almost wholly of rubber or plastics; which has soles that overlap the upper other than at the toe or heel; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. The rate of duty will remain unchanged in 2001.

For the “Men’s” sized version of the house slipper, identified by you also as “Style #L01320” and valued at over $3.00 but not over $6.50 per pair, the applicable subheading will be 6404.19.7015, HTS. The rate of duty will be 90 cents per pair plus 37.5% 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,

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