CLA-2-64:OT:RR:NC:SP:247
Mr. Michael Gamble
Expeditors International of Washington, Inc.
23118 64th Ave. South
Kent, WA 98032
RE: The tariff classification of footwear from China
Dear Mr. Gamble:
In your letter dated October 10, 2007, on behalf of Deer Stags Inc., you requested a tariff classification ruling for slippers with textile material uppers. You have submitted four sample pairs of women’s slipper for indoor use, identified as style names Tranquil, Pedi, Trail Mix and Cuddle/Slumber.
Styles Tranquil and Pedi are women’s slippers with open heels and style Pedi also has an open toe. Style Trail Mix is a women’s closed toe, closed heel slipper that has a hook-and-loop strap closure at the instep. Style Cuddle/Slumber is said to be available in both men’s and women’s sizes and you state that it is to be marketed under the name “Cuddle” for women in women’s sizes and “Slumber” for men in men’s sizes. All four slipper styles have uppers that you state are of a “polyester micro terry” textile material and that they also all have outer soles of predominantly textile material (by your measurements, 80% textile, 20% rubber/plastics).
The applicable subheading for the women’s slippers identified as style names Tranquil, Pedi, Trail Mix and Cuddle will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear…with uppers of textile…other…for women. The rate of duty will be 12.5% ad valorem.
The applicable subheading for the men’s slipper identified as style name Slumber will be 6405.20.9030, HTSUS, which provides for other footwear…with uppers of textile…other…for men. 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/.
We are returning the samples as you requested.
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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division