CLA-2:OT:RR:NC:NN3:447
Mr. Greg Fields
Vera Bradley Designs
12420 Stonebridge Road
Roanoke, IN 46783
Dear Mr. Fields:
In your letter dated May 15, 2017, you requested a tariff classification ruling. Your sample of the outer sole will be returned. As per our email correspondence you submitted photographs identified as C6436 “Cozy (SAP #22494),” C7263 “Cheshire Slipper” (SAP #23323),” and “Cozy Bootie (SAP #22800).”
Style numbers/names C6436 “Cozy” (SAP #22494) and C7263 “Cheshire Slipper” (SAP #23323)” are women’s, closed toe/open heel, below-the-ankle slippers, with outer soles of rubber/plastics manufactured with exposed textile. Both have a 3/8” heel lip. Style name “Cozy Bootie” (SAP #22800) is a women’s closed toe/closed heel, above-the-ankle, below-the knee, pull-up slipper. It measures 10 inches from the bottom of the outer sole to the topline. All of the slipper styles feature a fleece lining. The external surface area of the upper is 100 percent polyester material. The constituent material of the outer soles on all styles is the textile material. Rubber and plastics account for more than 10 percent of the total weight of the slippers.
The applicable subheading for style C6436 “Cozy” (SAP #22494), “Cozy Bootie” (SAP #22800), and C7263 “Cheshire Slipper” (SAP #23323) will be 6404.19.3715, Harmonized Tariff Schedule of the United States (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: 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division