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NY L88237




November 14, 2005

CLA-2-64:RR:NC:SP:247 L88237

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Ms. Yvonne M. Whitley
The Millwork Trading Co. Ltd.
1372 Broadway, 2nd Floor
New York, NY 10018

RE: The tariff classification of footwear from China

Dear Ms. Whitley:

In your letter dated October 25, 2005 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style PP# 297006, is a women’s moccasin-type slipper shoe that does not cover the wearer’s ankle. The slipper has a rose colored, soft suede leather upper and a mostly rubber/plastics material outer sole that contacts the ground. The slipper also has a fuzzy, fleece-like man-made textile material insole. You state that this women’s slipper will be valued at over $2.50 per pair.

The applicable subheading for the women’s slipper, identified as Style PP#297006, 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 cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem.

We are returning the sample 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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