The tariff classification of footwear from China

N051585 February 23, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Ms. Clair Morhardt UPS Supply Chain Solutions 150-20 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Ms Morhardt: In your letter dated February 9, 2009, on behalf of Publishers Clearing House, you requested a tariff classification ruling. The submitted sample is identified as a women’s indoor slipper, SKU# 3057 and 30t0-2. The slipper has an open toe/open heel upper that you state is made of a plush polyester textile material with embroidery. This slipper, which we presume is intended exclusively for indoor use, also has a foam padded textile faced insole and a flat, rubber/plastic outsole to which a layer of textile fabric material has been permanently adhered to the outer surface. 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 women’s indoor slipper, SKU# 3057 and 30t0-2, will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: 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/. 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