The tariff classification of footwear from China

N285772 May 30, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.20.9090 Mr. Isaac Saada Esquire Footwear 385 5th Avenue, 2nd Floor New York, NY 10016 RE: The tariff classification of footwear from China Dear Mr. Saada: In your letter dated April 25, 2017, you requested a tariff classification ruling. Your sample will be returned. The submitted sample is a Build-A-Bear Workshop, Build-A-Slipper kit. The contents of the kit include a pair of slipper shells, stuffing, and plastic hearts. When the consumer assembles the components, a pair of completed slippers, incorporating an animal head over top of the foot, is formed. Each closed-toe/closed-heel slipper has an external surface area upper made of plush textile material. The outer sole consists of a non-vegetable textile material with applied rubber/plastic traction dots. The applied pattern of 1/16-inch diameter rubber/plastic traction dots are evenly spaced approximately ¼-inch apart. The material of the outer sole, having the greatest surface area in contact with the ground, is textile. You suggest a classification of 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), for the kit, which provides for other types of toys, accessories and parts of thereof. We disagree. Based on an examination of the sample, the slippers are well-made, suitable for practical use, and the packaging for the item indicates that they will be sold in multiple sizes. Therefore, classification in Chapter 95 is precluded as any amusement is incidental to the utilitarian function of the item. This item is considered footwear and will be classified as such. . . The applicable subheading for the Build-A-Bear Workshop, Build-A-Slipper kit will be 6405.20.9090, HTSUS, which provides for other footwear: with uppers of textile materials: other: other. 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division