The tariff classification of a ladies slipper from China

N185334 March 1, 2012 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a ladies slipper from China Dear Mr. Yodopenic: In your letter dated September 15, 2011, you requested a tariff classification ruling on behalf of Ingenious Designs a wholly owned subsidiary of HSN. The sample submitted with your request was forwarded to the Customs and Border Protection laboratory for analysis. Item #W3195 is a ladies ballet-flat style, indoor/house slipper, valued at $5.80. The upper is 100 percent polyester with a strip of elastic sewn in and encircling the top line. The insole consists of three rubber/plastic layers. The external surface area (ESA) of the outer sole touching the ground consists of textile with small rubber or plastic traction dots. The laboratory found the ESA of the outer sole comprised of approximately 75 percent textile and 25 percent rubber/plastic and composed of more than 10 percent, by weight, of rubber or plastic. The applicable subheading for Item #W3195 ladies slipper will be 6405.20.9015, Harmonized Tariff Schedule of the United States (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, Thomas J. Russo Director National Commodity Specialist Division