CLA-2-64:OT:RR:NC:N2:247
Mr. Richard W. Fitzpatrick
Footwear Tech, Inc.
100 Grandview Road, Suite 300
Braintree, MA 02184
RE: The tariff classification of footwear from Vietnam
Dear Mr. Fitzpatrick:
In your letter dated July 3, 2018, you requested a tariff classification ruling. The sample you submitted will be returned.
The half-pair sample, identified style # 2, is a woman’s, closed toe/open heel, below-the-ankle, house slipper. The external surface area of the upper is 60 percent polyester and 40 percent cotton, faux fur, textile material. The slipper is lined with faux fur and has a textile edging around the perimeter. The footbed is cushioned with foamed rubber/plastics and covered in faux fur. The outer sole is made of rubber/plastics.The total weight of the slipper is over 10 percent rubber/plastics. You have provided an F.O.B. value between $4.55 and $4.75 per pair.
The applicable subheading for style # 2 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division