The tariff classification of footwear from China

N213775 May 4, 2012 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3980 Ms. Kim Benedetto Seasons, USA Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of footwear from China Dear Ms. Benedetto: In your letter dated April 12, 2012 you requested a reclassification ruling pursuant to a 2012 tariff number amendment to the Harmonized Tariff Schedule of the United States (HTSUS). Ruby Slippers, Style HWN10-0006, were submitted with your letter. The child sized footwear has uppers made of a 100 percent polyester woven satin fabric with sewn-on PVC sequins. The sequins do not completely obscure the textile. A sequin covered bow is attached to the vamp with the additional satin material. A sewn-on elastic band encircles the top of the slipper. The external surface area of the outer sole consists of a polyurethane and polyvinyl chloride material backed with a polyester textile. The slippers will be sold separately as a costume “accessory.” You suggest classification under 9505.90.6000 Harmonized Tariff Schedule of the United States (HTSUS). Based upon the items construction and attributes, they will be classified elsewhere. The applicable subheading for the Ruby Slippers Style HWN10-0006 will be 6404.19.3980, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other: other: other. The rate of duty will be 37.5% 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, Thomas J. Russo Director National Commodity Specialist Division