The tariff classification of footwear from China

NY K81569 December 17, 2003 CLA-2-64:RR:NC:SP:247 K81569 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Ms. Irene Kwok CDP ASIA LTD c/o Mr. Zakir Ally 12 W 57 Street 5th Floor New York, NY 10019 RE: The tariff classification of footwear from China Dear Ms. Kwok: In your letter dated November 28, 2003 you requested a tariff classification ruling. The submitted sample identified as Item #C-86760A is a pair of indoor house slippers, which you state are made of polyester textile materials. This toe-thong, open back slipper has a V-configured plush textile fabric upper and a separately sewn-on predominately textile fabric material outer sole with a widely spaced pattern of rubber/plastic traction dots that are approximately 1/16 inch in thickness. The applicable subheading for this indoor slipper will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather, other, which are house slippers. The rate of duty will be 12.5% ad valorem. There are no countervailing or antidumping duties applicable to this merchandise. We are returning the sample as you requested. 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division