The tariff classification of footwear from China

N222068 July 16, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960, 6405.20.9015 Ms. Melissa Gloria Street Players Holding Corporation 826 Majorca Place Los Angeles, CA 90049 RE: The tariff classification of footwear from China Dear Ms. Gloria: In your letter dated June 15, 2012 you requested a tariff classification ruling for two styles of women’s slippers. The submitted half pair sample identified as style #04492 “sequin slipper boot with fur trim,” is a closed toe/closed heel “bootie” slipper with a rubber or plastics outer sole and an upper of textile materials. The upper features decorative silver “sequins” that measure 5mm in diameter interspersed on its surface. These dots are merely ornamental and do not completely cover the upper’s external surface area. The slipper is lined with faux fur and is designed for indoor wear. The applicable subheading for the women’s “bootie” slipper, style #04492 will be 6404.19.3960 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: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 percent ad valorem. The submitted half pair sample identified as style #04497 “sequin slipper with fur trim,” is a closed toe/open heel slipper with a rubber or plastics outer sole which is embedded with textile material. The textile upper features decorative red “sequins” that measure 5mm in diameter interspersed on its surface and a faux fur “collar” around the top line. These dots are merely ornamental and do not completely cover the upper’s external surface area. The slipper is lined with faux fur and is designed for indoor wear. The applicable subheading for the women’s slipper, style #04497 will be 6405.20.9015, HTSUS, which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; other: house slippers. 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, Thomas J. Russo Director National Commodity Specialist Division