The tariff classification of footwear from China

N271724 January 29, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Ted Conlon Fourstar Group 189 Main Street, Suite #31 Milford, MA 01757 RE: The tariff classification of footwear from China Dear Mr. Conlon: In your letter dated December 22, 2015 you requested a tariff classification ruling. The instant sample, identified as Item # 22028617, is a woman’s closed toe, closed heel, below- the ankle, slip-on house slipper. The upper and outer sole are both made from polyester knit textile material. The slipper is lined with a plush fabric. It features an expandable circular opening along the top line used to insert the foot, and a textile bow on the vamp. Applied to the outer sole is a rubber or plastics phrase “Just Be” ending with three dots, which serves as anti-slip traction. Visual examination indicates that the constituent material of the outer sole with the greatest surface area in contact with the ground is textile. The slippers are intended for indoor use. The applicable subheading for Item # 22028617 will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other… house slippers. The rate of duty will be 12.5 percent. 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/. You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD).  At present, footwear is not subject to AD/CVD duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by The Bureau of Customs and Border Protection. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division