CLA-2-64:OT:RR:NC:N3:447
Ms. Jacquelyn Gray
Blue Star Imports, L.P.
77 Hot Metal Street
Pittsburgh, PA 15203
RE: The tariff classification of footwear from China
Dear Ms. Gray:
In your letter dated August 4, 2015, you requested a tariff classification ruling for Blue Star Imports, a subsidiary of American Eagle Outfitters, Incorporated. The submitted sample pair will be returned as requested.
Style # 2645 is a woman’s, closed toe/closed-heel, below-the-ankle house slipper. The rubber/plastic outer sole of the slipper incorporates non-durable textile material which appears to occupy the majority of the outer sole in contact with the ground. The upper consists of acrylic textile and the faux fur inner lining overlaps the upper to form a collar around the topline. The rubber/plastics components such as the outer sole and layers of padding account for more than ten percent of total weight of the shoe.
You suggest classification of 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for women’s footwear with non-vegetable textile fiber uppers and rubber or plastics outer soles with non-durable textile materials, for women. We agree up to the eight digit level. The submitted footwear sample is considered to be a “house slipper" pursuant to Statistical Note 1(d) (i) to Chapter 64, HTSUS, and will be classified as such.
The applicable subheading for style # 2645 will be 6404.19.3715, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: house slippers. 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 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: [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division