The tariff classification of footwear from China

N100482 May 3, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.31 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated April 6, 2010, you requested a tariff classification ruling on behalf of the Jimlar Corporation. The sample, identified as Ladies style CKW6120, is a closed-toe, closed-heel slipper with an outer sole of rubber or plastic. The upper consists of a textile lined, rubber or plastic upper and a stretchable textile topline. The slippers will be imported and sold in a zippered case made of the same material as the slipper. The case is shaped and sized to accommodate only the pair of slippers and will not be used for other purposes. The applicable subheading for the Ladies style CKW6120 footwear with case will be 6402.99.31, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics…: other: other… The rate of duty will be 6 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