The tariff classification of girl’s footwear from China

N088917 January 19, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Ms. Stella Chow Karasia Imports, Inc. 532 N. Gerona Avenue San Gabriel, CA 91775 RE: The tariff classification of girl’s footwear from China Dear Ms. Chow: In your letter dated December 21, 2009 you requested a tariff classification ruling on behalf of American Girl, Inc. for girl’s house slippers. The submitted sample which you identify as Style# T6589 “Heart Slipper Socks,” is a size 3½-5 above-the-ankle girl’s house slipper that has an outer sole composed of rubber/plastic with a layer of polyester woven fabric adhered to its surface. You identify the upper as being composed of 100% acrylic sweater knitted fabric. The applicable subheading for Style# T6589 girl’s house 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. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division