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NY N026277




April 24, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3515

Ms. Clara Zhang
CDL USA, Inc.
215 Riverdale Dr.
Fort Lee, NJ 07024

RE: The tariff classification of footwear from China

Dear Ms. Zhang:

In your letter dated April 14, 2008 you requested a tariff classification ruling.

The submitted sample, no style name or number indicated, is a pair of women’s slippers for indoor use that have uppers with open-toes and open-heels, which you state are made of “100% cotton velour” textile material. The slipper also has a foamed plastic padded footbed/insole with a textile facing and a separately sewn-on flat, approximately 1/8-inch thick rubber/plastic outer sole.

The applicable subheading for this women’s house slipper, no style name or number indicated, will be 6404.19.3515, 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 plastics. 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/.

We are returning the sample as you requested.

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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