CLA-2-64:OT:RR:NC:SP:247
Mr. Michael Gamble
Expeditors International of Washington, Inc.
23118 64th Ave. South
Kent, WA 98032
RE: The tariff classification of footwear from China
Dear Mr. Gamble:
In your letter dated October 10, 2007, on behalf of Deer Stags Inc., you requested a tariff classification ruling for slippers with textile material uppers and textile material soles. You have submitted five samples of women’s slipper for indoor use, identified as style names Serenity, Toasty, Cardigan, Teddy and Almond.
Styles “Serenity,” “Toasty” and “Cardigan” are women’s slippers with open heels, while styles “Teddy” and “Almond” are women’s slippers that cover the ankle and have a closed toe and heel. All five slipper styles have uppers of textile materials. Styles Toasty, Teddy and Almond have, as you state, uppers of a “polyester micro suede” textile material, style Serenity of a “polyester micro terry” textile material and style Cardigan is said to have an upper of textile “knit wool.” Your letter states that the constituent surface area material of the outer sole on all these indoor slippers is 80% textile and 20% rubber/plastics materials. All five slipper styles have an outer sole that is predominantly of textile material.
The applicable subheading for the five slippers, identified as style names “Serenity,” “Toasty,” “Cardigan,” “Teddy” and “Almond,” will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear…with uppers of textile…other…for women. 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/.
We are returning the samples as you requested.
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