CLA-2-64:K:TO:A3:D23 G85227
Ms. Angel Hui, Account Executive
CONCEPT 3 LTD
330 Madison Ave. – Suite 1278
New York, NY 10017
RE: The tariff classification of a slipper from China.
Dear Ms. Hui:
In the letter dated December 6, 2000 signed by Ms. Irene Kwok, CDP Asia Limited, she requested a tariff classification and that it be addressed to your office.
A sample shoe (C-59678) was included and described as a 100% cotton slipper. The shoe has an outer sole of rubber/plastics and an upper of textile materials. The shoe will be imported from China.
The applicable subheading for the shoe will be 6404.19.3560, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; other; house slippers. The duty rate will be 37.5% ad valorem. There is no countervailing or antidumping duty on this merchandise.
2
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, please contact Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (212) 637-7089.
Sincerely,
Susan T. Mitchell
Area Director
JFK Airport