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NY N017685




October 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3560, 6404.19.3580

Ms. Stella Chow
Karasia Imports, Inc.
532 N. Gerona Ave.
San Gabriel, CA 91775

RE: The tariff classification of footwear from China

Dear Ms Chow:

In your letter dated September 20, 2007, on behalf of American Girl, Inc., you requested a tariff classification ruling for five half pair samples described as girl’s house slippers and identified with Item No.’s F6722, F7126, F7268, F6406 and F7276.

Item No.’s F6722, F7126 and F7268 are open-heel slippers for indoor use, with textile material uppers, foam plastic padded midsoles and rubber/plastic outer soles. You state that F6722 has a polyester fabric upper, while F7126 and F7268 have uppers predominately of cotton fabric. These three slippers are available in American women’s sizes 4 and larger (samples are sized 5½ - 7 and 7½ - 9).

Item No.’s F6406 and F7276 are closed-toe, closed- heel slippers, in children’s sizes 9-11 and intended for indoor use. The slippers have, you state, 100% polyester textile material uppers and they also have foam plastic padded midsoles and rubber/plastic outer soles.

The applicable subheading for the girl’s/women’s slippers identified as item’s F6722, F7126 and F7268 will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plasticsfor women. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the girl’s slippers, identified as items F6406 and F7276, will be 6404.19.3580, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is of the slip-on type; which does not have a foxing or foxing-like band wholly or almost wholly of rubber or plastics; and which is over 10% by weight of rubber and/or plasticsother. The rate of duty will be 37.5% 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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