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NY H82532




June 28, 2001

CLA-2-64: G23 H82532

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.6075; 6403.99.9065

Mr. Clayton Fisher III
American Sports Brands, L.L.C.
30 Corporate Center-Suite 900
10440 Little Patuxent Parkway
Columbia, MD 21044

RE: The tariff classification of shearling sheepskin lounger/ slipper from China.

Dear Mr. Fisher:

In your letter of June 14, 2001, you requested a tariff classification ruling on a shearling sheepskin lounger/slipper.

The sample submitted with your request is style number 398703, a men’s casual slip-on shoe with a sheepskin upper, cowhide binding and back pull tab, and an outersole of EVA rubber. The external surface area of the upper is leather. The sole measures approximately 7.5mm in thickness at the ball of the foot and 15mm at the heel; it would not be considered a “house slipper” under the definition provided in Chapter 64 Statistical Note 1(d). You inform that there is no corresponding women’s style in the product line. In our opinion, this type of footwear is commonly worn by both sexes (i.e., unisex).

2

The applicable subheading for this shoe, in sizes up to and including American men's size 8, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem.

For American men's sizes 8.5 and larger, the applicable subheading will be 6403.99.6075, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 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.

If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 212-637-7089.

Sincerely,

Jeffrey Walgreen,

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