The tariff classification of a velvet slipper from Italy

N343781 November 26, 2024 CLA-2-64:OT:RR:NC:N2 247 CATEGORY: Classification TARIFF NO.: 6404.20.4060 Mr. Alessandro Fidanzia Vestalis SRL Galleria del Borromeo 3 Padova, Italy RE:  The tariff classification of a velvet slipper from Italy Dear Mr. Fidanzia: In your letter dated November 5, 2024, you requested a tariff classification ruling.  Descriptive literature and a sample were submitted with your request.  The sample was examined and disposed of.  Additional information regarding component weight was submitted via email.  The subject of your request is a unisex, below the ankle, closed toe, open back, slip-on, indoor shoe.  It is identified as style Chateau.  The external surface area of the upper, the footbed, and midsole wrap is covered with velvet textile consisting of viscose and cupro.  The upper is lined with a man-made material.  The cork midsole starts before the forefoot and extends to the heel.  Foamed rubber/plastic provides underfoot cushioning.  The weight of the rubber component is 7.8 percent of the total weight of the shoe.  The outer sole consists of sheep leather suede.  You provided an FOB value of $75 per pair. The applicable subheading for the women’s velvet slipper style Chateau will be 6404.20.4060, 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 leather or composition leather; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; valued over $2.50/pair; for women.  The duty rate will be 10 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division