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NY J85807

June 30, 2003

CLA-2-64: RR: NC: TA: 347 J85807


TARIFF NO.: 6404.20.40

Ms. Alice Liu
ATICO International USA, Inc.
501 South Andrews Ave.
Ft. Lauderdale, FL 33301

RE: The tariff classification of footwear from China.

Dear Ms. Liu:

In your letter dated June 11, 2003, you requested a tariff classification ruling.

The submitted half pair sample identified by you as Item # C20G0042, is a woman’s closed-toe, closed-heel slipper sock with an upper external surface area that is, as you state, comprised of both knitted textile material and a ¾-inch wide suede band encircling the lower perimeter of the footwear. The slipper sock also has a foam-padded insole and a stitched-on suede outsole. You have provided component weight percentage breakdown figures, indicating that the total weight of all the textile, rubber/plastic components in this slipper-sock is equal to 67% and the weight of all rubber/plastic components is equal to 8%. You also state that the value of the slipper socks is over $2.50. Classification of this shoe is based on the accuracy of these submitted component weight breakdown figures and they will be subject to verification by Customs, at the time of actual importation at the ports of entry.

The applicable subheading for this shoe, identified as Item # C20G0042, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; which is, by weight, either not over 50% as a total of textile material, rubber and plastics; or under 10% of rubber and plastics; and which is valued, over $2.50 per pair. The rate of duty will be 10% 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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