The tariff classification of footwear from China

N027783 May 21, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago: In your letter dated May 2, 2008 you requested a tariff classification ruling. The submitted sample identified as Item # A020FA00484 is as you state, a women’s closed-toe, open heel mule type slipper intended exclusively for indoor use. The slipper has a polyester textile material upper and, as you state, a polyester polar fleece textile lining and insole. The slipper also has a molded rubber/plastic outer sole to which a layer of textile fabric material has been adhered to the outer surface. Visual examination indicates that textile is the predominant material of the outer sole in contact with the ground. The applicable subheading for the indoor slipper, Item # A020FA00484, 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