The tariff classification of footwear from China

N129043 November 23, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.35, 6404.19.50, 6405.20.9015 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of footwear from China Dear Mr. Awana: In your letter dated October 18, 2010 you requested a tariff classification ruling for slippers. The submitted half-pair sample identified as item #0270, is a closed toe/open heel slipper with an outer sole composed of rubber/plastics and an upper of textile material. The applicable subheading for item #0270 will be 6404.19.35, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; footwear with an open heel of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: which does not have a foxing or foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem. The submitted half-pair sample identified as item #3015K, is a children’s closed toe/closed heel slipper with an outer sole composed of rubber/plastics and an upper of textile material. The upper features a monkey’s face on its vamp and a drawstring closure at the top line which helps secure the slipper to the wearer’s foot. You provided an F.O.B. value of .40 cents per pair. The applicable subheading for item #3015K will be 6404.19.50, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; which is not footwear with open toes or open heels and not of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: which does not have a foxing or foxing-like band; valued not over $3/pair: other. The rate of duty will be 48 percent ad valorem. The submitted half-pair sample identified as item #3083K, is an infant’s closed toe/closed heel slipper with an upper of textile material and a mouse’s face embroidered on its vamp. The outer sole is composed of a predominately textile material base with rubber/plastic traction dots approximately 1mm in circumference and spaced approximately 1/4 of an inch apart affixed to its surface. The submitted half-pair sample identified as item #305, is a closed toe/open heel slipper with a rubber/plastics outer sole base covered with a thin layer of textile material. The upper is composed of predominately textile material with a faux fur lining which extends up to and is stitched to the top line of the slipper. The applicable subheading for item #3083K and item #305 will be 6405.20.9015, HTSUS, which provides for other footwear with uppers of 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