CLA-2-64:OT:RR:NC:N3:447
Mr. Mark Blake
L.L. Bean, Inc.
15 Casco Street
Freeport, ME 04033
RE: The tariff classification of footwear from China
Dear Mr. Blake:
In your letter dated October 15, 2014, you requested a tariff classification ruling.
The submitted samples identified as “Men’s Washable Mountain Lodge Slipper II,” “Women’s Mountain Lodge Slipper II Down,” and “Women’s Mountain Lodge Slipper II Down Bootie” are house slippers with uppers of man-made fabric and outer soles of rubber or plastics with textile. You state the fabric bottoms of the outer sole are not intended to meet the durability requirements of ISO 20871 as required by U.S. Additional Note 5 of the Harmonized Tariff Schedule of the United States (HTSUS). All styles are more than 10 percent, by weight, of rubber or plastics. The “Men’s Washable Mountain Lodge Slipper II” and the “Women’s Mountain Lodge Slipper II Down” are below-the-ankle closed toe/closed heel footwear. The “Women’s Mountain Lodge Slipper II Down Bootie” is an above-the-ankle slipper with an elastic slide fastener closure at the top of the bootie. These booties can be put on, used, and removed without opening, closing, or adjusting the cinch cord. Each of the three styles are considered slip-ons.
The applicable subheading for the “Men’s Washable Mountain Lodge Slipper II” will be 6404.19.3730, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; 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: other: for men. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the “ Women’s Mountain Lodge Slipper II Down” and the “Women’s Mountain Lodge Slipper II Down Bootie” will be 6404.19.3760, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; 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: other: for women. 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