The tariff classification of footwear from China

N088926 January 19, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3515 Ms. Jolene Grinstead 17829 Valley Blvd. Industry, CA 91744 RE: The tariff classification of footwear from China Dear Ms. Grinstead: In your letter dated December 21, 2009 you requested a tariff classification ruling for unisex house slippers. The submitted sample which you identify as Item# 1635342, is an open heel/closed toe slip-on unisex house slipper with a memory foam inner sole. You state in your letter that the outer sole is composed of textile materials, however, visually magnified examination of the outer sole along with descriptive information on the label attached to the inside of the slipper identifies it as being composed of rubber/plastics. The upper is composed of textile materials. The applicable subheading for Item# 1635342, unisex house slipper will be 6404.19.3515, 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: other: footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: house slippers: for women. 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 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division