The tariff classification of footwear from China.

N125430 October 26, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Denni Awana Inter-Orient Services 1455 Monterey Pass Road Suite #205 Monterey Park, CA 91754 RE: The tariff classification of footwear from China. Dear Mr. Awana: In your letter dated September 28, 2010, you requested a tariff classification ruling on behalf of Shoe Box Trading South El Monte, CA. Samples of three styles of closed-toe, open-heel slippers for indoor use were submitted with your request. Item nos. SW10-3045, SW10-308, and SW10-3083 have textile uppers and textile covered foam insoles. All were described as having woven textile outer soles. Physical examination using magnification found the constituent material in contact with the ground to be rubber or plastics. Item no. SW10-308 has embroidered hearts and small attached rhinestones. Item no. SW10-3083 has an embroidered animal’s face and separately attached ears. The applicable subheading for item nos. SW10-3045, SW10-308, and SW10-3083 will be 6404.19.35, 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…other. 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