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NY H87168




February 1, 2002

CLA-2-64:RR:NC:TA:347 H87168

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.50 ; 6405.20.90

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 January 17, 2002 you requested a tariff classification ruling.

The submitted five half pair samples of footwear are described as follows:

Style #L02243 – A slipper bootie with a textile fleece upper that covers the ankle, which has a separately sewn-on textile outer sole that also has an applied pattern of small widely spaced rubber/plastic traction dots, approximately ½-inch apart. Visual examination indicates that the external surface area of this outer sole is predominately of textile material. You state that this “bootie” is filled with down feathers and will be valued at $3.00 per pair.

Style #L02160 – An open-heel indoor slipper with a man-made textile material upper which, as you state, has an EVA plastic bottom that is completely covered by a thin textile fabric on its outer sole in contact with the ground. You also state that this slipper will be valued at $2.00 per pair.

Style #L02090 – A closed-toe, closed-heel slip-on shoe with a textile material upper and a sewn-on unit molded rubber/plastic bottom which overlaps the upper at the sole by ¼-inch or more, all around the shoe. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at $1.95 per pair.

Style #L02053 – A closed-toe, closed-heel slip-on shoe with a predominately textile material upper that features some suede leather surface pieces at the toe and behind the heel, and suede leather trimmed edges of the topline and the vamp plug. The shoe also has a unit-molded rubber/plastic bottom which overlaps the upper at the sole by ¼-inch or more, all around the shoe. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at $1.95 per pair.

Style #L02095 – A closed-toe, closed-heel slip-on shoe with a textile material upper and a sewn-on unit molded rubber/plastic bottom which overlaps the upper at the sole by ¼-inch or more, all around the shoe. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at $2.15 per pair

The applicable subheading for the two sample shoes, identified as Style #L02243 and Style #L02160, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or 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 applicable subheading for the three sample shoes, identified as Style #L02090, Style #L02053 and Style #L02095, will be 6404.19.50, 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 does not have open toes or open heels; which has a foxing or a foxing-like band of rubber or plastics; and which is valued not over $3.00 per pair.. The rate of duty will be 48% ad valorem.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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