854453 85 Ruling Active

The tariff classification of a textile slipper from China.

Issued August 1, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.20.20

Headings: 6404

Product description

The tariff classification of a textile slipper from China.

CBP rationale

The applicable subheading for the style #CM6065-95 will be 6404.20.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile materials, rubber and plastics; and which is valued under $2.

Full text

NY 854453 August 1, 1990 CLA-2-64:S:N:N3D:346 M 854453 CATEGORY: Classification TARIFF NO.: 6404.20.20 Ms. Joan Wilde Millfeld Trading Co., Inc. 150 Woodbury Road Woodbury, New York 11797 RE: The tariff classification of a textile slipper from China. Dear Ms. Wilde: In your letter dated July 16, 1990, you requested a tariff classification ruling. The submitted sample, your style #CM6065-95, is a man's textile slipper. The slipper has an upper of cotton (corduroy) material, with a tricot/foam interlining, a textile covered wedge shaped wooden heel, and a foam plastic padded midsole that is covered with a layer of the same material as the upper. The shoe also has an embroidered "Raiders" logo going across the instep, and an outsole made of, you state, leather. We note that in addition to stating in your letter that the value of the slipper is under $2.50 per pair, you have submitted a component material breakdown which indicates that the subject slipper is 42%, by weight, of textile, rubber and plastics. We will assume, for the purposes of this ruling letter, that these figures are accurate. We also note that you have stated that the "Raiders" logo is a registed trademark, and that you are authorized to use it. The applicable subheading for the style #CM6065-95 will be 6404.20.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile materials, rubber and plastics; and which is valued under $2.50 per pair. The duty rate will be 15 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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