CLA-2-64:OT:RR:NC:SP:247
Tsuyoshima Int’l Co. Ltd.
108 South Franklin Avenue, 2nd Fl #17
Valley Stream, NY 11582
RE: The tariff classification of footwear from China
Dear Sir or Madam:
In your letter dated January 15, 2008 you requested a tariff classification ruling.
The submitted sample identified as style number F8-0267(TL), is a children’s size indoor slipper that covers the ankle, with a man-made textile material upper that includes a knit textile sock-top ankle collar. The slipper also has a soft, ¾-inch thick foam rubber/plastic midsole with a textile sidewall wrap and a separately sewn-on outer sole. You state that the outsole is leather, but we find that it also has areas of textile material in contact with the ground. We have determined, based on a visual estimate that the constituent material with the greatest surface area in contact with the ground is, as you state, leather. We also note that you have not provided a component weight breakdown for this sock-top children’s slipper. However, for the purposes of this ruling we will presume that textile plus the rubber/plastics component materials account for more than 50 percent of the total weight of this shoe.
The applicable subheading for the children’s indoor slipper, identified as style number F8-0267(TL), will be 6404.20.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; and in which the shoe, by weight, is over 50% as a total of textile materials, rubber and plastics, and 10% or more of rubber and/or plastics. The general rate of duty will be 37.5% ad valorem.
Chapter 99, HTSUS, provides for temporary modifications to the Harmonized Tariff Schedule of the United States established by legislative, executive and administrative action. Subheading 9902.22.09, HTSUS, provides a temporary free rate of duty for footwear for persons other than women, with outer soles of leather or composition leather and with uppers of textile materials (provided for in subheading 6404.20.60).
In this regard, this slipper/shoe for children that you identify as style number F8-0267(TL), will receive preferential duty treatment under the provision of 9902.22.09, HTSUS.
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/.
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,
National Commodity
Specialist Division