The tariff classification of footwear from China

N293089 January 26, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3715 Ms. Marta Portillo HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of footwear from China Dear Ms. Portillo: In your letter dated December 21, 2017, you requested a tariff classification ruling on behalf of Eastman Footwear Group. Your samples will be returned. The submitted sample, identified as “Ruby,” and described as “Women’s Slipper with Pom Poms” in your letter, is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, indoor slipper. The external surface area of the upper is made up of a knit, non-vegetable textile material. The slipper features textile edging and a bow with two decorative faux-fur pompoms attached to the front of the foot near the topline. The slipper is fully lined with soft faux-fur. The outer sole is rubber or plastics with partially embedded textile throughout. The rubber/plastic component pieces of the slipper, such as the outer sole and the layers of foamed rubber/plastic comprising the midsole, weigh more than 10 percent of the total weight of the shoe. You provided a value of $7.25 per pair. The applicable subheading for the Ruby/Women’s Slipper with Pom Poms slippers will be 6404.19.3715, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear that is 10 percent or more by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: house slippers. The rate of duty will be 12.5 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division