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NY M82612




May 2, 2006

CLA-2-64:RR:NC:247: M82612

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60, 6403.99.90, 6405.20.90

Ms. Karen Yost
C-Air International
6053 Century Boulevard, Suite 650
Los Angeles, CA 90045

RE: The tariff classification of footwear from China.

Dear Ms. Yost:

In your letter dated April 10, 2006, you requested a tariff classification ruling on behalf of Big Dog USA, Inc., for two slippers. You have submitted samples of style 8053 described as a man’s mule style with leather upper and polyurethane outer sole and style 8054 described as a man’s slip-on style with textile upper and textile outer sole.

Style 8053 is an open heel, closed toe mule style slipper with an outer sole of rubber/plastics and an upper of leather. Style 8053 is the type of footwear commonly worn by both sexes. We note that the submitted sample is marked “Made In Italy.” You have not provided values for the footwear, however for purposes of this ruling we will assume the value is over $2.50/pair. The applicable subheading for style 8053 in sizes up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, for other persons, valued over $2.50/pair. The rate of duty will be 10% ad valorem. The applicable subheading for style 8053 in sizes larger than American men’s size 8 will be 6403.99.60 HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

Style 8054 is a closed toe/heel slipper with an outer sole and upper of predominantly textile materials. You have not identified the textile material, however for purposes of this ruling we will assume the material to be man-made fiber. The applicable subheading for style 8054 will be 6405.20.90 HTSUS, which provides for other footwear, with uppers of textile materials, other. 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, Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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