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NY G84739

December 22, 2000



TARIFF NO.: 6403.99.90

Mr. Mike Diep
Manager, Traffic and Customs
TT Group Ltd.
1806 Wharncliffe Rd. S.
London, Ont., Canada N6l1K1

RE: Classification of footwear.

Dear Mr. Deip:

In your recent letter, dated December 4, 2000, you requested a tariff classification on two shoes to be produced in China.

The submitted samples, style no L98719F and L98764F are women’s slip-on slippers with outer soles produced from rubber and/or plastic.

Style no. L98719F has a 100 percent leather upper. Style no. L98764F has a leather upper with a fleece collar. The leather is the constituent material having the greatest surface area of the upper.

Your samples are being returned to you under separate cover.

The applicable subheading for the samples will be 6403.99.90, Harmonized Tariff Schedule of United States, HTS, which provides for footwear, in which the upper’s external surface is predominatley leather; in which the outer sole is rubber and/or plastics; which is other than “sports footwear”; in which the top of the upper does not cover the wearer’s ankle; in which the sole is attached to the upper by means other than welt stitched construction; which is worn by other than men, youths and boys; which is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

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.

If you have any questions pertaining to this ruling, please contact Field National Import Specialist Anthony Cataldo at 617-565-6126 or National Import Specialist Richard Foley at 212-637-7089.


Elaine K. Kwiecien
Acting Port Director

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