CLA-2-64:OT:RR:NC:N4:447
Mr. Peter A. Quinter, J.D.
Becker & Poliakoff
P.O. Box 9057
Ft. Lauderdale, FL 33310-9057
RE: The tariff classification of footwear from China
Dear Mr. Quinter:
In your letter dated May 28, 2010 you requested a tariff classification ruling on behalf of TY, TY & TY, Inc. for two pairs of slippers.
The submitted samples, identified as style names “Disposable Slippers, Open Toe” and “Disposable Slippers, Closed Toe,” are unisex open heel/open toe slippers composed of cardboard mid-soles with separately sewn-on woven textile outer soles, completely covered with rubber/plastic traction dots spaced approximately 1/16th of an inch apart. The rubber/plastics materials predominate as the constituent material having the greatest surface area in contact with the ground when worn. Both style slippers have uppers and inner soles composed of foam rubber, covered with an outer layer of what you describe as “velour towel” textile material, which are stitched to their cardboard mid-soles.
The applicable subheading for style names “Disposable Slippers, Open Toe” and “Disposable Slippers, Closed Toe,” will be 6404.19.3020, HTSUS, 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; less than 10 percent by weight of rubber or plastics: other: house slippers: other. The rate of duty will be 12.5% 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/.
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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division