The tariff classification of women’s footwear from China

N093890 February 24, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Stewart Ripp Cargo Clearances, Inc. 1200 NW 78 Avenue, Suite 111 Miami, FL 33126 RE: The tariff classification of women’s footwear from China Dear Mr. Ripp: In your electronic ruling request submitted on February 8, 2010 you requested a tariff classification ruling on behalf of YRA, Inc. for women’s house slippers. The submitted sample which you identify as Style# DD1064, is a women’s closed toe/open back slip-on house slipper that has an outer sole composed of rubber/plastic. You state that the outer sole is completely covered with a thin layer of textile material adhered to its surface during the molding process of the outer sole. In a telephone conversation with our office, you identify the upper as being composed of polyester textile material. You suggest that this item be classified under subheading 6405.20.9015. We agree with this classification. The applicable subheading for Style# DD1064, women’s house slipper will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: house slippers. 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/. 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