The tariff classification of footwear from China

N109386 July 6, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. W. David Corban Reliable of Milwaukee 1126 S. 70th Street, Suite 112-3 Milwaukee, WI 53201-0563 RE: The tariff classification of footwear from China Dear Mr. Corban: In your letter dated June 8, 2010 you requested a tariff classification ruling for a women’s slipper. The submitted sample identified as Style# 17517, is a women’s size 5-6 above-the-ankle/below-the-knee “boot-type” slipper that has an outer sole composed of rubber/plastic with nine rows of traction dots spaced approximately 3/16ths of an inch apart at the forefoot of the outer sole. The entire outer sole, including the traction dots, is embedded with textile material and consequently, is the material having the greatest surface area in contact with the ground when worn. You identify the upper as being composed of synthetic textile material and state that the slipper is to be worn indoors. The applicable subheading for Style# 17517 will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division