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NY H88700

February 27, 2002

CLA-2-64: RR: NC: TP: 347 H88700


TARIFF NO.: 6404.19.35; 4202.92.4500

Mr. Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of Woman’s footwear and a carrying bag from China.

Dear Mr. Shapiro:

In your letter dated February 15, 2002, on behalf of your client, Avon Products Inc., you requested a tariff classification ruling.

You have submitted a sample pair of footwear, identified as “ Women’s Cotton Terry Velour Slippers”. The footwear is of a slip-on type, which has open-toes, open-heels and features textile fabric material uppers that are tied into a knot in the middle of the vamp. The slippers also have sewn on rubber/plastic coated outer soles.

The applicable subheading for the sample pair 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.

The shoes will be imported and sold in a zippered carrying bag, which is constructed of clear polyvinyl chloride (PVC) sheeting. The bag itself measures approximately 10 inches in length and about 5 inches in height, and features two carrying handles extending about 5 1/2 inches from either side of the carrying bag. It is the opinion of this office that the carrying bag is not specifically shaped and sized to accommodate these slippers. We consider this item an all-purpose carrying/travel bag.

The applicable subheading for the zippered carrying /travel bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 % ad valorem.

We are returning the samples as you requested.

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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