The tariff classification of footwear from China

N243262 July 15, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3915 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of footwear from China Dear Ms. Aldinger: In your letter dated June 14, 2013 you requested a tariff classification ruling. The submitted sample identified as item #9026180 “Women’s Plaid Slipper,” is a pair of women’s closed toe/open heel house slippers with textile uppers. The slippers are lined with Sherpa® fur, a one and a half inch wide section of which is stitched to the top line of each slipper. The rubber or plastics outer soles measure approximately 2mm in thickness and have strands of textile material embedded into them. The rubber or plastics predominate as the constituent material having the greatest external surface area in contact with the ground. The applicable subheading for the women’s house slippers, item #9026180 “Women’s Plaid Slipper” will be 6404.19.3915, 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: not sports footwear; footwear with open toes or open heels; footwear that is more than 10 percent by weight of rubber or plastics; other: house slippers. 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, Thomas J. Russo Director National Commodity Specialist Division