CLA-2-64:OT:RR:NC:N3:447
Mr. Vincent Yung
International Sales Group
9205 W Russell Road
Suite #240
Las Vegas, Nevada 89148
RE: The tariff classification of footwear from China
Dear Mr. Yung:
In your letter dated May 10, 2017 you requested a tariff classification ruling. The submitted sample will be returned to you.
The submitted sample, identified as style number TS-201, is a pair of unisex, closed-toe, open-heel, slip-on slippers, intended for indoor use. The upper is made from 100 percent polyester textile material decorated with the “Westin” logo embroidered on the vamp. It has an outer sole unit comprised of a textile covered cardboard frame. The external surface of the outer sole in contact with the ground consists of textile material with attached rubber or plastic traction dots. The small dots are evenly spaced one centimeter apart and are considered accessories or reinforcements. The textile is considered the constituent material of the outer sole.
The applicable subheading for style number TS-201will be 6405.20.9015, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: with uppers of textile materials: other: house slippers. The rate of duty will be 12.5 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division