CLA-2-64:RR:NC:SP:247
Mr. Tong T. MA
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 Mr. MA:
In your letter dated June 12, 2008 you requested a tariff classification ruling.
The submitted sample, identified as Style #FR1071-5 “Bunny Slipper,” is a child’s/infant’s size house slipper with a textile material upper and a leather outer sole. The slipper has a plush textile fabric upper that has a bunny rabbit face with a crocheted mouth, nose, eyes and protruding rabbit ears and a tail. The slipper also has a foam padded textile insole, a rubber/plastics midsole board stiffener and a small flower shaped plastic button sewn to one ear. You have provided a lab report stating only that leather is the constituent material of the outer sole in contact with the ground. Based on our physical examination of the submitted sample, since you did not provide a lab report of the actual component materials by weight breakdown percentages, we have determined that rubber/plastics materials account for at least 10% and more as a total by weight of all the component materials that make up this slipper.
The applicable subheading for the child’s/infant’s style #FR1071-5 “Bunny Slipper” 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 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).
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