The tariff classification of footwear from China

N194824 December 22, 2011 CLA-2-64:OT:RR:NC:N4:447 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 TARIFF NO.: 6405.20.3060 RE: The tariff classification of footwear from China Dear Ms. McLafferty: In your letter dated November 23, 2011 you requested a tariff classification ruling on behalf of your client, London Luxury, LLC. The submitted half-pair sample identified as a unisex “luxury spa slipper” (style 6488A), is an open toe/heel slip-on thong sandal. You provided a “Report of Laboratory Analysis” from Customs Laboratory Services, LLC stating that the rubber or plastics outer sole is covered with a layer of knit textile fabric which constitutes the majority material in contact with the ground when the sandal is worn. The report identifies the upper as vegetable fiber textile material. The applicable subheading for the unisex “luxury spa slipper” (style 6488A) will be 6405.20.3060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5 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