CLA-2-64:OT:RR:NC:N3:447
Mr. Eillen Canta
Williams-Sonoma, Inc.
151 Union Street
San Francisco, CA 94111
RE: The tariff classification of footwear from China
Dear Mr. Canta:
In your letter dated March 31, 2014 you requested a tariff classification ruling.
The submitted half-pair sample, identified Sherpa Bootie, parent SKU 219386, which contains child SKU’s in different colorways, is a kid’s slip-on bootie that covers the ankle. The upper is made from 100 percent polyester faux fur. The outer sole is made from rubber/plastics. The interior is completely lined except for the innersole. The bootie does not have any “protective” features nor does it have a foxing or foxing-like band. You state that the bootie’s total weight is 130 grams, 31grams of which is rubber/plastics. The rubber/plastics accounts for more than ten percent of the shoe’s total weight. The slip-on bootie meets the tariff definition of house slippers under Statistical Note 1(d)(i) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the slip-on bootie, parent SKU 219386 will be 6404.19.3915, Harmonized Tariff Schedule of the United States (HTSUS), which footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; other: house slippers. The rate of duty will be 37.5 percent 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division