The tariff classification of footwear from China

NY M85426 August 18, 2006 CLA-2-64:RR:NC:SP:247 M85426 CATEGORY: Classification TARIFF NO.: 6405.20.30 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 “Duvet Slippers” PP# 353473, is described as a slip-on, textile upper, closed toe, closed heel slipper intended exclusively for indoor used. This indoor bootie-like slipper is padded with textile fiber, is approximately 7-inches high and features a fold over, 2-inch high split cuff at the top of the upper shaft portion. You state that the external surface area material of the upper is made of a cotton textile material. 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 1/4-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 “Duvet Slippers” PP# 353473, will be 6405.20.30, 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 there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% 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