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July 23, 1999

CLA-2-64:RR:NC:TP:347 E84120


TARIFF NO.: 6404.19.35

Ms. Mary Boncutter
Red Tred
17352 Von Karman Avenue
Irvine, CA 92614

RE: The tariff classification of textile shoes from China.

Dear Ms. Boncutter:

In your letter dated June 28, 1999, you requested a tariff classification ruling.

You have submitted three styles of what you refer to as “women’s slippers.” All three styles feature closed toes and open heels with textile uppers and rubber/plastic outer soles. Shoe #1 “Butterfly” has a textile outer sole which is covered with an array of protruding rubber/plastic dots. There is also a layer of semi-rigid foamed plastic midsole material. Due to the presence of this semi-rigid plastic layer, the plastic dots constitute the greatest external surface area in contact with the ground and, therefore, plastic is the constituent material of the outer sole of this shoe. Shoe #2 “Clouds” has a rubber outer sole. Shoe #3 “Hula Girl” has an outer sole made of both leather and rubber, with rubber being the material having the greatest external surface area in contact with the ground.

The applicable subheading for all three styles of shoes will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile materials and outer soles of rubber or plastics, with open toes or open heels, which are more than 10 percent by weight of rubber 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

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