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NY J88461




September 30, 2003

CLA-2-64:RR:NC:TA:347 J88461

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.40

Ms. Vicky Lee
J. Crew group, Inc.
770 Broadway
New York, NY 10003

RE: The tariff classification of footwear from China

Dear Ms. Lee:

In your letter dated September 10, 2003 you requested a tariff classification ruling.

The submitted half pair sample identified as Style #61996 you state is a men’s wool sock slipper from China. This pull-on indoor slipper has a knit wool textile upper that is approximately 10 inches high. It also has a soft ½-inch foam plastic midsole, a suede leather sidewall wrap and a soft suede leather outer sole. In your letter you state that the weight of all the leather components present is approximately 10% of the total weight of this slipper/shoe, which may or may not be correct. It is however our observation that the total of all the rubber and plastics component materials present (i.e., the foam plastic midsole) accounts for less than 10% of the slipper’s total weight.

Therefore, the applicable subheading for the slipper sock, identified as Style #61996 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; in which the outer sole’s external surface is predominately leather or composition leather; which is under 10 percent by weight of rubber and plastics; and which is, we presume, valued over $2.50/pair The duty rate will be 10% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the women’s textile upper leather soled thong sandal from Italy, Style #62054. Your request for a classification ruling of this item should include the percentage breakdown of component materials by weight. The classification and duty rate for this shoe is determined by the total weight of all the textile and the rubber and plastic material components present (as a percentage of the total weight) in the shoe. Provide the actual and accurate component material weight percentage breakdowns (not estimates), possibly obtained by an independent lab analysis. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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.

Sincerely,

Robert B. Swierupski
Director,

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