The tariff classification of footwear from China

N014153 July 30, 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 July 5, 2007 you requested a tariff classification ruling. The submitted sample, identified in your letter as style PP 371121 “Women’s White Duvet Slipper,” is a women’s bootie-type slipper intended exclusively for indoor use. The slipper covers the ankle and as you state, it has a polyester satin textile material upper with a fuzzy fake fur textile material collar. The slipper also has a separately sewn-on textile material outer sole with numerous small rubber/plastic traction dots spaced approximately ¼-inch apart on the surface in contact with the ground. The constituent external surface area material of the outer sole that mostly contacts the ground is textile. The applicable subheading for the indoor slipper, style PP 371121 “Women’s White Duvet Slipper ,” will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials, other, other…for women. 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