The tariff classification of footwear from China

N011260 June 1, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Ms. Tina M. Jordan Mohawk Global Logistics 152 Air Cargo Road, Suite 303 Hancock International Airport North Syracuse, NY 13212 RE: The tariff classification of footwear from China Dear Ms. Jordan: In your letter dated May 11, 2007, on behalf of Grandoe International Corp., you requested a tariff classification ruling. The submitted sample, identified as the “Satin Ballerina-Spandex” Style FL929 slipper, is a closed-toe, closed-heel slipper for women, which we presume, is intended exclusively for indoor use. The slipper has, as you state, a knit spandex polyamide fiber textile material upper, a textile faced soft foam rubber/plastic insole and an outer sole comprised of textile, leather and rubber/plastic constituent materials that are all in contact with the ground. You have provided a copy of an independent lab report, indicating that the constituent surface area materials of the outer sole on this slipper to be of 57.1% textile fabric, 23.5% leather and 19.4% rubber/plastics. Based on the submitted lab report percentage measurements, the constituent material of the outer sole with the greatest surface area in contact with the ground is presumed to be textile. Therefore, this indoor slipper is considered to have an outer sole of textile material. The applicable subheading for the women’s slipper, identified as “Satin Ballerina-Spandex” Style FL929, will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other. 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