The tariff classification of slippers from China

N093898 March 1, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Ms. Jolene Grinstead 17829 Valley Blvd. Industry, CA 91744 RE: The tariff classification of slippers from China Dear Ms. Grinstead: In your letter dated February 3, 2009, you requested a tariff classification ruling. The sample of item no. PLJESI—white, is a closed toe, open back women’s house slipper. The upper is made of a plush textile material on the outer surface and lined with fleece. The foot bed consists of foam and wrapped in the same plush material. The attached rubber/plastics outer sole is covered with textile material. The applicable subheading for item no. PLJESI—white will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather: in which the upper’s external surface is predominately textile materials: other: house slippers. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division