CLA-2-64:OT:RR:NC:N4:447
Ms. Maya Kessler
Eddie Bauer, Inc.
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of footwear from China
Dear Ms. Kessler:
In your letter dated July 25, 2011 you requested a tariff classification ruling.
The submitted half pair sample identified as item #020-4537, is a women’s “bootie” slipper which covers the ankle and has an outer sole of suede leather. The predominately suede leather upper has a shearling fur cuff (an extension of the bootie lining) which overlaps the upper by approximately two inches.
The applicable subheading for item #020-4537 will be 6403.51.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: covering the ankle: other: other: for other persons: for women: other. The rate of duty will be 10% 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