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NY I82004




June 3, 2002

CLA-2-64:RR:NC:TA:347 I82004

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

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

RE: The tariff classification of footwear from China

Dear Mr. Fisher:

In your letter dated May 21, 2002 you requested a tariff classification ruling.

The submitted sample identified as Item #608629 is, you state, a men and women’s unisex “Shearling Rolltop Slipper” that does not cover the wearer’s ankle. The slipper has a shearling leather upper with the leather skin side out and the fur side facing in as the lining, so that leather is the predominant material comprising the external surface area of the upper. Additionally, the top section of the upper is folded outward and down, forming a 2-inch wide shearling fur collar at the ankle. The slipper also has sewn-on, 1-inch high split leather sidewall band reinforcements that overlay the upper at the sole and a sewn-on unit molded rubber/plastic cupsole bottom.

The applicable subheading for this unisex slipper, identified as Item #608629, will be 6403.99.90, 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 covers the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% 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 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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