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July 30, 1999

CLA-2-64:RR:NC:TP:347 E84601

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.50

Mr. Dom Malandrucco
Vision
601 Murray Road
East Hanover, N.J. 07936

RE: The tariff classification of textile footwear from China.

Dear Mr. Malandrucco:

In your letter dated July 7, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you state is a slipper with a textile upper and rubber sole. This shoe has a closed toe and open heel, and also possesses a foxing-like band which overlaps the upper by more than 1/4 inch all around the perimeter of the shoe. You state that the shoe is valued from $1.95 - $2.20 per pair.

The applicable subheading for the textile shoe will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately of textile materials, 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, grease or chemicals or cold or inclement weather, which is of the slip-on type, which has a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper, and which, you state, is not valued over $3.00 per pair. The rate of duty will be 48% 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.

Sincerely,

Robert B. Swierupski
Director,

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