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 > 1999 NY Rulings > NY E81672 - NY E81753 > NY E81722

Previous Ruling Next Ruling

May 18, 1999

CLA-2-64:RR:NC:TA:347 E81722


TARIFF NO.: 6404.19.3515

Ms. Judy T. Del Sardo
Alto Customshouse Brokers, Inc.
145-03, 156 St.
Jamaica, NY 11434

RE: The tariff classification of footwear from Spain

Dear Ms. Del Sardo:

In your letter dated May 4, 1999, on behalf of Donald Pliner of Florida Inc., you requested a tariff classification ruling.

The submitted half pair sample is a woman’s open back house slipper. It has a polyester textile, fake leopard fur upper, and a 1/2-inch thick rubber bottom.

The applicable subheading for this house slipper will be 6404.19.3515, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s 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 is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; 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 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 212-637-7089.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: