The tariff classification of footwear from China

N254124 June 16, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Luz Guzman Disguise Inc. 12120 Kear Place Poway, CA 92064 RE: The tariff classification of footwear from China Dear Ms. Guzman: In your letter dated June 4, 2014, you requested a tariff classification ruling. The submitted samples are children’s close toe/closed heel slippers identified as style numbers 79592-WAL “Rapunzel Slippers” and 79594-WAL “Snow White slippers.” The upper of each style is comprised of textile material completely obscured by rubber or plastic glitter. A textile-covered elastic strip is sewn-in as a strap across the top of the foot and around the top line. A picture of Snow White or Rapunzel in a plastic frame, a ribbon, and some netting, is securely fastened to the upper over the toes. The separately applied outer soles consist of 100 percent polyester textile with rubber/plastic traction dots. You suggest classification under 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for toys. We disagree. While you state that they will be available in only one size, that criterion alone does not warrant classification as a toy. The slipper’s design and construction are not considered flimsy, nor are they unsuitable for practical use. As they possess qualities of traditional footwear, they will be classified as such. The applicable subheading for the style numbers 79592-WAL “Rapunzel Slippers” and 79594-WAL “Snow White slippers” will be 6405.90.9000, HTSUS, which provides for other footwear: in which the upper is neither leather nor textile; 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: [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division