The tariff classification of footwear from China

N049843 January 30, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9090 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 20, 2009, on behalf of American Girl, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as style# F9945 “Bitty Bunny Slippers,” is you state, a girl’s house slipper with a closed-toe and an open heel. We presume that this child’s size 9-11 slipper is intended exclusively for indoor use. The slipper has a man-made fiber textile material upper and a textile material faced and wrapped, approximately 1-inch thick rubber/plastic foam padded midsole. 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 constituent material of the outer sole with the greatest surface area in contact with the ground. The applicable subheading for the child’s slipper, identified as style# F9945 “Bitty Bunny Slippers,” will be 6405.20.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear; with uppers of textile materials; other; 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/. 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