The tariff classification of footwear from China

N048844 January 16, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.3060, 6405.20.9060 Ms. Stella Chow Karasia Imports, Inc. 532 N. Gerona Ave. San Gabriel, CA 91775 RE: The tariff classification of footwear from China Dear Ms. Chow: In your letter dated January 8, 2009, on behalf of American Girl, Inc., you requested a tariff classification ruling for four half pair samples of girl’s/women’s slippers, identified as style# G0017, style# F9398, style# F9325 and style# G1062. The submitted three samples identified as style #’s G0017, F9398 and F9325 are, you state, house slippers that all have closed-toes and open heels and that we presume are intended exclusively for indoor use. The slippers have man-made fiber textile material uppers and textile material faced and wrapped, 1-inch thick rubber/plastic foam padded midsoles. The slippers also have 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 the constituent material of the outer sole with the greatest surface area in contact with the ground for these slippers is textile. Style# G1062, described as girl’s “stripe slipper socks,” is a slipper with a closed toe/closed heel sock-top upper that covers the ankle and that you state is predominately of cotton knit textile material. This slipper, which we presume is intended for indoor use, also has an approximately one inch high rubber/plastic sidewall and a separately applied textile material outsole with a pattern of evenly spaced rubber/plastic traction dots. Visual examination indicates that textile is the constituent material of the outer sole that is mostly in contact with the ground. The applicable subheading for the indoor slippers, style# G0017, style# F9398 and style# F9325, will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear…with uppers of textile…other…for women. The rate of duty will be 12.5% ad valorem. The applicable subheading for the slipper identified as style# G106 (“stripe slipper socks”) will be 6405.20.3060, (HTSUS), which provides for other footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists by weight, predominately of vegetable fibers; and which has a line of demarcation between the sole and the upper…for women. The rate of duty will be 7.5% 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/. 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