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NY M85496

August 09, 2006

CLA-2-64:RR:NC:SP:247 M85496


TARIFF NO.: 6404.19.50

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

RE: The tariff classification of footwear from China

Dear Mr. Macken:

In your letter dated July 25, 2006, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, identified as style PP# 354540, is a closed-toe, closed-heel slip-on shoe that you state is a “Unisex Slipper with Memory Foam.” The slipper has a textile, man-made fiber fleece-like upper and a sewn-on, unit molded rubber/plastic cupsole bottom. The sides of the molded cupsole bottom overlap the upper at the sole by a vertical height of more than ¼-inch, all around the lower perimeter of the shoe. We consider this shoe to have a foxing-like band. You state in your letter that the shoe will be valued at under $3.00 per pair.

The applicable subheading for this shoe, identified as style PP# 354540, will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is a slip-on that has a sole that overlaps the upper other than at the toe or heel, or which has a rubber/plastic foxing or foxing-like band; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

We are returning the sample 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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