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January 25, 1999

CLA-2-64:RR:NC:TP:347 D86883


TARIFF NO.: 6404.19.70

Mr. Joe Cassidy
TT Group Limited
P.O. Box 580, Lambeth Station
London, Ontario, Canada N6P 1R5

RE: The tariff classification of ladies textile shoes from China.

Dear Mr. Cassidy:

In your letter dated January 18, 1999, you requested a tariff classification ruling.

You have submitted samples of ladies textile slippers, style #L99565, which you state are made up of textile uppers and plastic soles which are greater than 10% by weight of rubber/plastics. We consider these shoes to be of the slip-on type, featuring closed toes and closed heels, with cup sole bottoms which overlap the uppers by more than 1/4 inch. The shoe’s design features at least 1/2 of an inch of textile upper which makes up the back portion at the heel. Due to this design feature, it is our observation that the wearer’s heel remains closed and we would classify this type of shoe as having a closed heel.

The applicable subheading for the textile shoe will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper external surface is predominately textile materials, in which the outer sole’s external surface is predominately rubber and/or plastics, which is not athletic footwear, which has neither open toes or open heels, footwear of the slip-on type with a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be $.90 per pair plus 37.5% 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 212-466-5890.


Robert B. Swierupski

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