United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 887414 - NY 887561 > NY 887465

Previous Ruling Next Ruling
NY 887465

JUNE 30,1993

CLA-2-64:S:N:N8:346-T 887465


TARIFF NO.: 6404.19.35

Ms. Pamela Jo Waddell
Soo Hoo Customs Broker
411 Bamboo Lane, Suite A
Los Angeles, CA 90012

RE: The tariff classification of a woman's slipper from China.

Dear Ms. Waddell:

In your letter received June 21, 1993, on behalf of Bovino International, Inc., you requested a tariff classification ruling.

The submitted sample is an open heel, slipper-type shoe, with a blue velvety textile upper that has stitched-on beads and sequins in the shape of a dragon design, decorating the vamp. The slipper has a plastic outer sole and a 1 1/2 inch high, textile faced plastic wedge heel. It is our observation that this sample shoe is over 10 percent by weight of rubber and plastics. If, as you state, you plan to import this same shoe, but with a "lower" heel, as long as the rubber and plastic components are 10 percent or more by weight, the same classification will probably apply.

The applicable subheading for this slipper-type shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "athletic" footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

Previous Ruling Next Ruling

See also: