CLA-2-64:OT:RR:NC:N4:447
Ms. Donna M. Van Den Broeke
Kamino International Transport, Inc. 514 Eccles Avenue
So. San Francisco, CA 94080
RE: The tariff classification of footwear from China
Dear Ms. Van Den Broeke: In your electronic ruling request submitted on May 18, 2011 you requested a tariff classification ruling for “house slippers” on behalf of your client, Zinus, Inc. This ruling is being issued based upon the accuracy of your statements regarding the identity of the component materials used to manufacture the house slippers. This information may be verified at the time of importation.
The sample identified by you as “memory foam house slippers” (no style name/number provided), has fabric covered TPR (thermoplastic rubber) outer soles and 100% polyester fleece uppers. The insole is memory foam (viscoelastic polyurethane foam). Although not specifically mentioned in your letter, it is presumed from your description that these slippers are exclusively for indoor use.
The applicable subheading for the “memory foam house slippers” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: 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