The tariff classification of slippers from China

N304490 September 18, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3940 Ms. Tina A. Cavaretta Randa Logistics 200 James Drive East St. Rose, LA 70087 RE: The tariff classification of slippers from China Dear Ms. Cavaretta: In your letter dated May 9, 2019, you requested a tariff classification ruling. You submitted a sample of style #71WX670017 with your request and it was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. Style #71WX670017 is a man’s closed toe/open heel, below the ankle, slip-on slipper. The rubber/plastics traction outer sole has textile material embedded into the sole. The Customs and Border Protection Laboratory report states the external surface area of the outer sole is occupied by approximately 69 percent rubber or plastics and 31 percent textile. The 100 percent textile upper utilizes “3M Thinsulate” insulation and has a faux-fur collar surrounding the wearer’s ankle. The rubber/plastics accounts for more than 10 percent total weight. The slipper features memory foam insoles. As per your email correspondence, you provided an F.O.B. value of $3.01 per pair. The applicable subheading for style #71WX670017 will be 6404.19.3940, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for men. 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 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