The tariff classification of footwear from China

N187631 November 2, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.90  Ms. Alice Liu Atico International, Inc.P.O. Box 14368 Ft. Lauderdale, FL 33302 RE:     The tariff classification of footwear from China Dear Ms. Liu:In your letter dated September 29, 2011 you requested a tariff classification ruling for three pairs of “slipper socks.”  The submitted samples are identified by you as “Easter slipper socks,” item number A081VA00441. You provided a component material breakdown by percentage which states that the outer soles and uppers are made of textile materials (97% polyester; 3% acrylic). The outer soles feature widely spaced rubber or plastic traction dots which do not constitute the constituent material having the greatest external surface area in contact with the ground when worn. Each upper features a textile strap across the instep with a button closure and the textile face of a rabbit, a chicken and a cow stitched to each vamp. The applicable subheading for the “Easter slipper socks” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other. 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