CLA-2-64:OT:RR:NC:4:447
Mr. Michael Spano
Michael R. Spano & Co. Inc.
190 McKee Street
Floral Park, NY 11001
RE: The tariff classification of men’s slippers from China
Dear Mr. Spano:
In your letter dated March 5, 2010, you requested a tariff classification ruling on behalf of Minnetonka Moccasin Company, Inc.
A sample described as a men’s M51 twin gore 100 percent cotton corduroy slipper was submitted with your letter. The slipper is a closed-toe, closed-heel, house slipper with an upper external surface area of cotton corduroy and lined with faux fur. The outer sole is made of molded rubber/plastic to which a layer of textile flocking material has been adhered to the outer surface in contact with the ground.
The applicable subheading for the men’s M51 indoor slipper will be 6405.20.3030 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with uppers of textile material: with uppers of vegetable fibers: for men. The rate of duty will be 7.5% 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