The tariff classification of footwear from China

N218196 June 12, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. John A. Carrier John A. Carrier, LCHB 10737 Argents Hill Drive Las Vegas, NV 89134 RE: The tariff classification of footwear from China Dear Mr. Carrier: In your letter dated May 10, 2012, you requested a tariff classification ruling on behalf of your client, Interpro Intl., Ltd. The submitted sample identified as SKU #25273 “Memory Foam Slippers,” is a pair of women’s closed toe/open heel “house slippers” with textile material uppers. The rubber or plastics outer soles feature closely spaced traction dots which measure approximately 5mm in diameter interspersed on their surface, all of which are covered with textile materials. Consequently, the constituent material of the outer soles having the greatest external surface area in contact with the ground when worn is textile. The applicable subheading for the women’s house slippers, SKU #25273 “Memory Foam Slippers” 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