The tariff classification of footwear from China

N018763 November 5, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of footwear from China Dear Ms Ramsey: In your letter dated October 9, 2007 you requested a tariff classification ruling. The submitted sample described and identified in your letter as “Microfiber Stretch Scuff w/Memory Foam Insole”- SKU # 72746/Tan, is a women’s closed-toe, open-heel slipper with a tan colored textile material upper and a unit molded rubber/plastic outsole. The slipper is of a type that is commonly worn by both sexes, it does not cover the ankle and it is available in sizes small, medium, large, xlarge, and in colors black, pink, light blue and tan. We note that differences in size or color will not effect the classification of this slipper. You state that this slipper is identified by a range of SKU #’s to indicate color or size designation and you have listed those SKU #’s as 72730, 72731, 72732, 72733, 72735, 72736, 72737, 72738, 72740, 72741, 72742, 72743, 72745, 72746,72747, 72748. The applicable subheading for the ”Microfiber Stretch Scuff w/Memory Foam Insole” slipper identified with SKU #’s 72730, 72731, 72732, 72733, 72735, 72736, 72737, 72738, 72740, 72741, 72742, 72743, 72745, 72746,72747, 72748, will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics…for women. The rate of duty will be 37.5% 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division