CLA-2-64:RR:NC:TA:347 G89083
Mr. Darrell Sekin Jr.
DJS International Services, Inc.
P.O. Box 612785
DFW Airport, TX 75261
RE: The tariff classification of footwear from China
Dear Mr. Sekin:
In your letter dated April 3, 2001, on behalf of Fresh Appeal Ltd., you requested a tariff classification ruling.
The submitted sample, no style number indicated, is as you state a pair of disposable shower slippers. The slipper, which is valued at 30 cents per pair, has an upper made entirely of a thin plastic sheeting type material and has a separately sewn on plastic material outer sole/bottom with a paperboard insole insert and plastic foam padding to cushion the foot. The pair of slippers is packed together in a heat sealed plastic bag that is marked with a legible self adhesive label stating “Made in China”, satisfying the country of origin marking requirements of 19 U.S.C. 1304 for this footwear item.
The applicable subheading for this item, identified only as a “disposable plastic shower slipper,” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.
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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division