CLA-2-64:OT:RR:NC:N2:247
Ms. Patricia Green
Patricia Green Collection
79811 A Country Club Drive
Indio, CA 92203
RE: The tariff classification of footwear from Spain
Dear Ms. Green:
In your letter dated November 30, 2017, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample identified as style number/name # 94017 Emmie is a woman’s, closed toe/closed heel, above-the-ankle, bootie slipper. The outer sole is comprised of rubber or plastics with a polyester textile flocking and measures not more than 2 mm thick. The flocking covers more than 50 percent of the external surface that touches the ground. The external surface area of the upper is 100 percent wool textile. The slipper is lined with a faux-fleece material. You provided an F.O.B. value of $8.40 per pair.
You suggested a classification of 6405.20.9090, Harmionized Tariff Schedule of the United States (HTSUS), which is the provision for other footwear, with textile uppers, other, other. We disagree. The slippers are more specifically provided for elsewhere.
The applicable subheading for style number/name # 94017 Emmie will be 6405.20.9015, 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