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882090 88 Ruling Active

The tariff classification of a house slipper from Pakistan.

Issued February 18, 1993 by U.S. Customs and Border Protection.

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88 882090 (February 18, 1993)

Tariff classification

HTS codes: 6405.20.30

Headings: 6405

Product description

The item you have submitted, no style number indicated, is an all cotton house slipper, with a cotton pile upper and a separately applied woven cotton outer sole.

CBP rationale

The applicable subheading for this slipper will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is predominately of textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consist of vegetable fibers such as cotton or flax.

Full text

NY 882090 February 18, 1993 CLA-2-64:S:N:N:8 346-T 882090 CATEGORY: Classification TARIFF NO.: 6405.20.30 Ms. Margaret Christian Cargo U.K., Inc. 4790 Aviation Parkway Atlanta, GA 30349 RE: The tariff classification of a house slipper from Pakistan. Dear Ms. Christian: In your letter received January 21, 1993, on behalf of American Mills Co., you requested a tariff classification ruling. The item you have submitted, no style number indicated, is an all cotton house slipper, with a cotton pile upper and a separately applied woven cotton outer sole. The applicable subheading for this slipper will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is predominately of textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consist of vegetable fibers such as cotton or flax. The rate of duty will be 7.5 percent ad valorem. We assume from your description as a "slipper" that this item will be sold to the consumer as is, without an additional soling layer. If this assumption is not correct, the classification herein does not apply. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, the shoe will be considered not legally marked under the provisions of 19 CFR 134.11 which states "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit." 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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