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NY N007492




March 20, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.9015

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979

RE: The tariff classification of footwear from China, Taiwan, Vietnam and India.

Dear Mr. Kavanaugh:

In your letter dated February 21, 2007, on behalf of Hubscher Ribbon (US) Inc., you requested a tariff classification ruling.

The submitted samples, identified only as the “170 G and 300 G slippers,” are two pairs of closed-toe, open-heel house slippers with uppers of non-woven polyester textile material. You state that the slippers are intended to be given away for promotional purposes. The slippers both have 1/8-inch thick midsole components of foamed rubber/plastic and separately sewn-on, woven textile material outer soles that exhibit a pattern of small plastic traction dots, spaced about ¼-inch apart. The constituent material of the outer sole that mostly contacts the ground on both these indoor slippers is textile.

The applicable subheading for the house slippers, identified as the “170 G and 300 G slippers,” will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other. The general rate of duty will be 12.5% 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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