The tariff classification of footwear.

N009268 April 11, 2007 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Mr. Stephan Hartkopf Top Hotel Supply 3435 Wilshire Blvd. Los Angeles, CA 90010 RE: The tariff classification of footwear. Dear Mr. Hartkopf: In your e-ruling request dated April 4, 2007, you requested a tariff classification ruling for a pair of slippers from China. Although no sample has been provided, your description and accompanying photograph provides enough information to for us to comply with your request. You state that the slippers, with no identifying name or style number, are open toe and open heel house slippers with outer soles of EVA and uppers of terry cloth textile material. The applicable subheading for this item will be 6404.19.3560, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear with open toes or open heels: other, for women. The general rate of duty will be 37.5 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 http://www.usitc.gov/tata/hts/. 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