The tariff classification of footwear from China

N055620 March 25, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Jimmy Ching Dress Barn/Maurices, Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of footwear from China Dear Mr. Ching: In your letter dated March 23, 2009 you requested a tariff classification ruling for a ladies slipper identified as “Teddy Fur MJ Slipper” which you state is made of 100 percent polyester. The submitted sample has an outer sole of woven textile material with rubber/plastics traction dots and an upper of textile. There is a forefoot strap over the instep secured by a plastic button. The applicable subheading for the “Teddy Fur MJ Slipper” will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other, house slippers, for women. The rate of duty will be 12.5 percent 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