CLA-2-64:OT:RR:NC:N3:447
Ms. Eillen Canta
Williams-Sonoma, Inc.
6000 Giant Rd
Richmond, CA 94806
RE: The tariff classification of footwear from Nepal
Dear Ms. Canta:
In your letter dated January 31, 2017, you requested a tariff classification ruling. Your samples will be returned.
The submitted samples identified as “Felt Animals” are children’s, closed-toe/closed-heel, slip-on slippers. The uppers are comprised of wool felt textile material. The slippers are offered in designs to resemble different animals with embroidered faces. The slippers have thin, sewn-on rubber/plastic outer soles and do not have foxing-like bands. The rubber/plastic components account for more than 10 percent of the total weight of each slipper. You provided an F.O.B. value of over $12 per pair.
The applicable subheading for (no style #) “Felt Animals” will be 6404.19.3915, 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: 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division