CLA-2-64:OT:RR:NC:SP:247
Ms. Stella Chow
Karasia Imports, Inc.
532 N. Gerona Ave.
San Gabriel, CA 91775
RE: The tariff classification of footwear from China
Dear Ms. Chow:
In your letter dated February 4, 2009, on behalf of American Girl, Inc., you requested a tariff classification ruling for two half pair samples of girl/women’s slippers, identified as style# F7888 “Ruthies Slippers” and style# F7126 “Julie’s Slippers,” and a half pair sample of an infant/child’s slipper identified as style# F8563. Your letter indicates that the slippers will be available in sizes “S-XL.”
The submitted sample identified as style# F7888 “Ruthie’s Slippers” is, you state, a house slipper that has closed-toes/closed heels and that we presume is intended exclusively for indoor use. The slipper has a man-made fiber textile material upper and a textile material faced and wrapped rubber/plastic foam padded midsole. The slipper also has a molded rubber/plastic outer sole to which a layer of textile fabric material has been adhered to the outer surface. Visual examination indicates that the constituent material of the outer sole with the greatest surface area in contact with the ground for this slipper is textile.
Style# F7126 “Julie’s Slippers” is a girl/women’s slipper with a closed toe and an open heel, while style# F8563 is an infant/child’s slipper that has a closed toe and a closed heel. You state that both these slippers have uppers predominately of cotton textile material made of 76% cotton and 24% polyester knitted fabric. Both slippers, which we presume are intended for indoor use, also have a molded rubber/plastic outer sole to which a layer of textile fabric material has been adhered to the outer surface. Visual examination indicates that for both slippers, textile is the constituent material of the outer sole with the greatest surface area in contact with the ground.
The applicable subheading for style# F7126 “Julie’s Slippers” will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists by weight, predominately of vegetable fibers; and which has a line of demarcation between the sole and the upper…for women. The general rate of duty will be 7.5% ad valorem.
The applicable subheading for the infant/child’s slipper, identified as style# F8563, will be 6405.20.3090, HTSUS, which provides for other footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists by weight, predominately of vegetable fibers; and which has a line of demarcation between the sole and the upper…other. The general rate of duty will be 7.5% ad valorem.
As a result of recent legislation, the infant/child’s slipper identified as style# F8563 is eligible for the temporary lower duty rate of 6.5% ad valorem under subheading 9902.13.92, HTSUS, which provides for other footwear with uppers of vegetable fibers, other than such footwear for men or women (provided for in subheading 6405.20.30).
The applicable subheading for style# F7888 “Ruthie’s Slippers” will be 6405.20.9060, HTSUS, which provides for other footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; other…for women. The general 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/.
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