CLA-2-64:OT:RR:NC:N4:447

Ms. Nicole Trimble
Agra-Services Brokerage Co., Inc.
221-20 147th Avenue
Jamaica, NY 11413

RE: The tariff classification of footwear from China

Dear Ms. Trimble:

In your letter dated April 1, 2012 you requested a tariff classification ruling on behalf of your client, United Legwear.

The submitted half-pair sample (no style #/size provided), is an infant’s slipper sock with a textile material upper that covers the ankle. The outer sole is faux suede (rubber or plastics) with widely spaced rubber or plastics traction dots applied to it. Also attached to the sole and overlapping the upper is a rubber or plastics foxing band which completely encircles the entire slipper sock. You provided an F.O.B. value of $8.00.

The applicable subheading for the infant’s slipper sock will be 6404.19.8990, 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 textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $6.50 but not over $12/pair: other: other. The rate of duty will be 90 cents/pair + 20% 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/.

In reference to the other styles of slipper socks mentioned in your request, we are unable to provide a classification absent a sample(s). If you choose to resubmit your request for a classification of these styles, please provide samples with corresponding style numbers attached. Also, please limit your request to 5 samples per request.

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