The tariff classification of footwear from China

NY K84254 March 19, 2004 CLA-2-64:RR:NC:247: K84254 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. Gillian Pierce Polardreams International Ltd. 1100 North 4th Street Fairfield, IA 52556 RE: The tariff classification of footwear from China Dear Mr. Pierce: In your letter dated March 10, 2004, you requested a tariff classification ruling for a slipper, part # 04068-01BI. You describe the item as a “scuff” style slipper with a thong that goes between the toes. They are made of 100% cotton terry uppers with soles of 100% cotton with plastic dots scattered throughout to create a non-slip surface. You have not provided a sample but have enclosed a photograph of the top and bottom of the item. Based upon a visual examination of the photographs, it appears that the item is a terry cloth open toe/heel house slipper with an outer sole and upper of textile material. The sole has a pattern of rubber/plastics “traction” dots. You have indicated that textile comprises the constituent material of the outer sole having the greatest external surface area in contact with the ground. This information may be verified upon importation. The applicable subheading for the slipper identified as part # 04068-01BI will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS) which provides for other footwear, with uppers of textile materials, with uppers of vegetable fibers, for women. The rate of duty will be 7.5 percent ad valorem. 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