The tariff classification of footwear from Russia

N146536 March 4, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3515 Mr. Lyuba Ravitskaya ImpreSilver, Inc. 26 Fenimore Lane Palm Coast, FL 32137 RE: The tariff classification of footwear from Russia Dear Mr. Ravitskaya: In your electronic ruling submitted on February 3, 2011 you requested a tariff classification ruling for three styles of slippers. The illustrative samples identified in descriptive literature as style #’s W-7453, W-8084 and W-6051, are all open heel and/or open toe slippers with rubber/plastic soles and uppers of textile material. You suggest in your letter that each pair is more than 10% by weight of rubber or plastics. The applicable subheading for style #’s W-7453, W-8084 and W-6051 will be 6404.19.3515, 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 open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5 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