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NY I80619

May 7, 2002

CLA-2-64:RR:NC:TA:347 I80619


TARIFF NO.: 6402.99.18

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of footwear from China

Dear Ms. Wierbicki:

In your letter dated April 10, 2002, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted item, identified by you as “Footworks Pedicure Slippers”, PP #1011321, is an item that will be worn on the feet as a slipper for walking around after and/or during a pedicure. You state that this footwear item, which is intended to be used during a pedicure, is designed to prevent the toes from touching one another while also keeping the sole of the foot off the ground during and after the pedicure, as the polish dries. You also state that this slip-on footwear item will be imported and sold in pairs. We do not disagree with your description that this plastic slipper is specially designed with a foam plastic upper that fits between the wearer’s toes so that the toenails remain uncovered and that the individual toes will be separated from each other. However, we are of the opinion that neither its design, nor the fact of its intended use for wearing it during a pedicure, is a compelling or controlling reason to negate the classification of this plastic upper, plastic soled slipper as an item of footwear in Chapter 64, Harmonized Tariff Schedule of the United States (HTS). This “pedicure slipper” not only has a foam plastic upper that fits snugly between the toes but it also has a separate foot shaped outer sole that will contact the ground. It is not like or similar to a plastic “toe separator exclusive of platform,” as you believe. Plastic “toe separators,” bunion cushions, or toe/foot callous pads or other such foot pads, aid or devices that fit on the foot and/or between the toes will generally lack outer sole components intended to come in contact with the ground when worn. We agree with you, that if this pedicure “toe separator” item did not have an outer sole component, the applicable tariff subheading would fall outside of Chapter 64. We also agree with you that this plastic upper, plastic soled slipper does not have the required characteristics of a “zori” for classification purposes.

Therefore, the applicable subheading for the “Footworks Pedicure Slippers” described above, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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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