The tariff classification of footwear from China

N012253 June 13, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. Fernando Ramos Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China Dear Mr. Ramos: In your letter dated May 24, 2007 you requested a tariff classification ruling. The submitted sample, identified as style PP #365826 “Butterfly Slippers,” is a women’s open-toe, open-heel indoor slipper with a plush, man-made fiber textile material upper that is decorated with a few stitched-on glass beads, plastic sequins and some embroidery of butterflies. The slipper also has a ½-inch thick foam plastic midsole with a textile wrap and separately sewn-on textile material covered outer sole. The applicable subheading for the women’s indoor use “Butterfly Slippers” style PP #365826, 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