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NY N006194

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February 27, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.2060

Ms. Maria E. Celis
Neville Peterson LLP
17 State Street – 19th Floor
New York, NY 10004

RE: The tariff classification of footwear from China and the Dominican Republic.

Dear Ms. Celis:

In your letter dated January 28, 2007, on behalf of your client Totes-Isotoner Corporation, you requested a tariff classification ruling.

The submitted sample, identified as Style 98779 “Classic Satin Ballerina,” is a women’s closed-toe, closed-heel, ballet-type indoor slipper, which as you state, has a 90% nylon/10% spandex man-made fiber stretch textile material upper with a decorative satin bow and an elasticized band around the topline opening for a snug fit. The slipper also has a soft suede leather outer sole and a textile material faced insole with non-woven cotton and polyester fiber padding that also includes some foam rubber/plastic material. You have provided component material weight percentage breakdown measurements, which indicate that this slipper, by weight, is not more than 4.8% rubber and plastics, and approximately 47.9% by weight of textile plus rubber and plastics. Based on your statements and the supplied component material percentage measurements, we will presume that this women’s ballet-type slipper is less than 10% by weight of rubber/plastics. You also state in your letter that this shoe will be valued at less than $2.50 per pair.

The applicable subheading for this women’s slipper, identified as Style 98779 “Classic Satin Ballerina,” will be 6404.20.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is less than 10% of rubber and/or plastics; and which is not valued over $2.50 per pair. The general rate of duty will be 15% ad valorem. Additionally, Chapter 99, HTSUS, provides for temporary modifications to the Harmonized Tariff Schedule of the United States established by legislative, executive and administrative action. Subheading 9902.22.88 provides a temporary Free rate of duty for “Footwear, other than for men, with outer soles of leather or composition leather and uppers of textile materials, valued not over $2.50 per pair (provided for in subheading 6404.20.20). In this regard, the women’s Style 98779 “Classic Satin Ballerina” slipper shoe will receive a Free rate of duty as afforded under the provisions of 9902.22.88, HTSUS.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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See also:

• Tariff No.: 6404.20.20 - Footwear w/outer soles of leather/comp. leath., n/o 50% by wt. rub./plast. or rub./plast./text. & 10%+ by wt. rub./plast., val. n/o $2.50/pr
• Tariff No.: 9902.22.88 - Footwear, o/than for men, outer soles leather/composition leather,uppers of textile materials, n/over $2.50 per pair (in 6404.20.20)