CLA-2-64:OT:RR:NC:N4:447
Ms. Cassandra L. Bauerle
Reliable of Milwaukee 1126 S. 70th Street, Suite 112-3
Milwaukee, WI 53214
RE: The tariff classification of footwear from China
Dear Ms. Bauerle: In your electronic ruling request submitted on March 15, 2012 you requested a tariff classification ruling. The illustration of a sample identified as style number 17662, is a women’s “Mukluk Toggle Boot” slipper with an acrylic knit textile upper that covers the ankle. You state that the thermoplastic rubber (TPR) rubber or plastics outer sole is covered with textile material which makes the outer sole textile for tariff classification purposes. The documentation submitted by you describes the slipper’s lining as polyester faux fur. In a subsequent communication with our office, you state that the slipper has a 2.5mm thick outer sole and is marketed for indoor use.
The applicable subheading for the women’s slipper identified as style number 17662 “Mukluk Toggle Boot” will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division