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NY J87028




August 21, 2003

CLA-2-64: RR: NC: TA: 347 J87028

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.90; 6403.99.60

Ms. Carole Ritchings
CONAIR Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of footwear from China.

Dear Ms. Ritchings:

In your letter dated August 04,2003, you requested a tariff classification ruling.

The two submitted samples are described as follows:

Model # WSW1, is a woman’s closed-toe, open-heel, indoor house slipper that does not cover the ankle. The slipper has a suede leather upper with an approximately 1 ¾-inch wide woven textile top-line collar that traverses the vamp. The slipper also has a textile faced, foam rubber padded insole and features a suede leather outsole with a vibrating unit that is embedded in the heel section and controlled by a push-button on & off side outsole switch. The vibrating unit is powered by two AAA batteries, which are not included with the slipper.

The slippers will be boxed and sold as women’s massaging slippers. The applicable subheading for Model # WSW1, will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for other persons. The rate of duty will be 10% ad valorem.

Model # WSM1, is a man’s closed-toe, open-heel, indoor house slipper that does not cover the ankle. The slipper has a suede leather upper with an approximately -inch wide textile top-line collar that traverses the vamp. The slipper also has a textile faced, foam rubber padded insole and features a rubber/plastic outsole with a vibrating unit that is embedded in the heel section and controlled by a push-button on & off side outsole switch. The vibrating unit is powered by two AAA batteries, which are not included with the slipper.

The slippers will be boxed and sold as men’s massaging slippers. The applicable subheading for Model # WSM1, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear,” which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem.

We are returning the samples as 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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