The tariff classification of footwear from China

N237102 February 6, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Sherry Simpson Blair 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of footwear from China Dear Ms. Simpson: In your letter dated January 2, 2013 you requested a tariff classification ruling. The submitted sample identified as Blair Product #600045, Product Code ISLPH9F, is a pair of women’s closed toe/closed heel slippers with 100% polyester fleece textile uppers. The uppers feature a polyester ribbon bow (an accessory or reinforcement) on the vamp of each slipper and elastic gores on each side which facilitate the insertion of the foot into the slipper. The rubber or plastics molded soles have textile fabric applied to their outer soles. Consequently, the constituent material of the outer soles having the greatest external surface area in contact with the ground when worn is textile. The applicable subheading for the women’s slippers identified as Blair Product #600045, Product Code ISLPH9F, 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, Thomas J. Russo Director National Commodity Specialist Division