CLA-2-64:OT:RR:NC:N2:247
Mr. C.J. Erickson
Cowan, Liebowitz & Latman, P.C.
114 West 47th Street
New York, NY 10036
RE: The tariff classification of footwear from Turkey and China
Dear Mr. Erickson:
In your letter dated April 2, 2019, you requested a tariff classification ruling on behalf of your client, Frette North America. Your samples will be returned.
Style PGVH00008000043-0-B101X (men’s) and style PGVH00006000039-0-B101X (women’s) are closed-toe and open-heel, below-the-ankle house slippers. The uppers are made of polyester textile material. The outer soles are constructed from polyester textile material attached to cardboard and covered with polyvinyl chloride plastic traction dots spaced approximately 3/8” apart. The constituent material of the external surface of the outer soles in contact with the ground is textile material.
The applicable subheading for styles PGVH00008000043-0-B101X and PGVH00006000039-0-B101X will be 6405.20.9015, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: with uppers of textile materials: other: 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division