The tariff classification of footwear from China

N034788 August 18, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Ms. Cheryl L. Martin CVS/pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of footwear from China Dear Ms. Martin: In your letter dated July28, 2008 you requested a tariff classification ruling. The submitted sample identified as “Holiday Santa’s Slippers,” is a closed-toe, open heel mule type slipper intended exclusively for indoor use. The slipper has a woven textile material upper with a polyester fleece-like textile lining, collar and insole and it is the type of footwear commonly worn by both sexes. The slipper also has a molded rubber/plastic outer sole to which a textile fabric material has been adhered to the outer surface. Visual examination indicates that textile is the predominant material of the outer sole mostly in contact with the ground. The applicable subheading for the indoor slipper identified “Holiday Santa’s Slippers” will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials, other, other…for women. The rate of duty will be 12.5% 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/. We are returning the sample as you requested. 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