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NY J83206





May 2, 2003

CLA-2-64:RR:NC:TA:347 J83206

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. David Howland
Fedex Trade Networks
150 Eastern Ave.
Chelsea, MA 02150

RE: The tariff classification of footwear from China

Dear Mr. Howland:

In your letter dated April 10, 2003, on behalf of your client Bandwagon Inc., you requested a tariff classification ruling.

The submitted article identified as Style K1991 “shoe slipper,” is as you state, a slip-on shoe cover consisting of an oversized EVA plastic upper and an EVA plastic outer sole sewn together along a nylon binding seam. It is completely open at the heel and ankle area and is intended to slip over and under the outsole of a worn pair of shoes or boots. You have provided illustrative literature stating that this shoe slipper is meant to be worn indoors and is designed to offer the wearer the ability to traverse the clean inside areas of homes or buildings, keeping muddy and dirty shoes and boots from coming in contact and ruining carpets and floors. You also affirm that the item is reusable and is “waterproof” but it is not intended or durable enough for normal outside use. Its construction does not protect the wearer or his footwear from the elements but when worn, it does prevent wet, oily or dirty shoes from damaging interior surfaces. The item is made in two sizes, “K1990-Medium” and “K1991-Large.”

The applicable subheading for the “shoe slipper” identified as Style K1991 and Style K1990, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not cover the ankle. The rate of duty will be 6% 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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