CLA-2-64:OT:RR:NC:4:447
Ms. Nicole Watson
Cornerstone Brands, Inc.
5568 West Chester Road
West Chester, OH 45069
RE: The tariff classification of footwear from Italy.
Dear Ms. Watson:
In your letter dated October 26, 2010, you requested a tariff classification ruling on behalf of Garnet Hill, Inc., Franconia, NH.
A sample of Magic Felt Wool Mule Slipper, item number 24614, a women’s closed toe, open heel slipper was submitted. The upper is composed of 100 percent wool felt. Examination of the outer sole found latex coated wool felt as the material in contact with the ground.
The applicable subheading for the Magic Felt Wool Mule Slipper, item number 24614 will be 6404.19.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear with open toes or open heels, less than 10 percent by weight of rubber or plastics, other. The general 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 (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division