The tariff classification of footwear from Vietnam

N295794 May 2, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. Richard W. Fitzpatrick Footwear Tech Inc. 100 Grandview Road, Suite 300 Braintree, MA 02184 RE: The tariff classification of footwear from Vietnam Dear Mr. Fitzpatrick: In your electronic letter dated April 5, 2018, you requested a tariff classification ruling. The submitted sample will be returned to you. The submitted sample, identified via email as Style # FWT001, is a woman’s closed-toe, closed-heel, below-the-ankle, slip-on, house slipper. The upper is made from textile material. Via email you provided the component breakdown of the textile material as 60 percent polyester and 40 percent cotton. The outer sole, made from textile material, has applied, evenly spaced, rubber/plastic traction dots as well as the term “Feelgoodz.” The applied dots and term are considered to be accessories or reinforcements. The textile material is considered to be the constituent material of the outer sole. The applicable subheading for Style # FWT001 will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: other: other: for women. 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines @.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division