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NY H87668

February 15, 2002

CLA-2-64:RR:NC:NC:TA: 347 H87668


TARIFF NO.: 6404.19.35

Mr. J. Calhoun
Shoe Corporation of Birmingham
1415 1st Avenue South
Birmingham, AL 35233

RE: The tariff classification of footwear from China.

Dear Mr. Calhoun :

In your letter dated February 06, 2002, you requested a tariff classification ruling.

You have submitted samples for three styles of footwear. You state item numbers K200 Kung Fu and K300 Kung Fu are men’s indoor use shoes utilized by incarcerated personnel. Both of these closed-toe, closed-heel slip-on shoes have textile uppers that features elasticized textile bands located at the sides of the upper and rubber/plastic outer soles. The K300 Kung Fu shoe has a vulcanized rubber/plastic bottom with a rolled sole that overlaps on the upper at the sole by less than ¼-inch, all around the shoe’s perimeter. In this regard, the K300 Kung Fu does not have a having a foxing like band.

The third sample item no. WT-200210, you state is a man’s bedroom slipper. The shoe is of the slip-on type, that is a closed-toe, closed-heel with a textile fabric material upper and a sewn on rubber/plastic outer sole which does not overlap the upper.

The applicable subheading for the footwear, item no. K200 Kung Fu, item no. K300 Kung Fu and item no. WT-200210 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other: other. 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 646-733- 3042.


Robert B. Swierupski

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