CLA-2-64:OT:RR:NC:SP:247
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of footwear from China
Dear Mr. Crago:
In your letter dated December 5, 2007 you requested a tariff classification ruling.
The submitted sample, Item #A020GA00064, is identified as a “men’s flex-sole indoor slipper.” The slipper has an upper with a closed toe and an open heel, and you state that it is made of 100% polyester fleece textile material. This slipper is intended exclusively for indoor use and it has a molded rubber/plastic sole to which a layer of textile fabric material has been permanently adhered to the outer surface. Visual examination indicates that textile is constituent material of the outer sole that is mostly in contact with the ground.
The applicable subheading for the “men’s flex-sole indoor slipper,” Item #A020GA00064, will be 6405.20.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials, other, other…for men. The rate of duty will be 12.5% 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/.
We are returning the sample as you requested.
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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division