The tariff classification of footwear from China

NY M85425 August 18, 2006 CLA-2-64:RR:NC:SP:247 M85425 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Jack Macken Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China Dear Mr. Macken: In your letter dated August 8, 2006, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted sample, identified as “Reindeer Slippers” PP# 354208, is described as a slip-on, closed toe, closed heel slipper intended exclusively for indoor use. This indoor slipper features a stuffed “reindeer head” representation complete with horns, nose and plastic eyes, sewn on at the front of a fuzzy “faux fur” type man-made fiber textile material upper. The slipper also has a separately sewn-on, textile material outer sole with an applied pattern of evenly spaced, 1/16-inch diameter rubber/plastic traction dots, approximately 3/16-inch apart on center. It is our observation that the material of the outer sole that mostly contacts the ground on this indoor slipper is textile. The applicable subheading for the indoor slipper, identified as “Reindeer Slippers” PP# 354208, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. 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/. 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