882521 88 Ruling Active

The tariff classification of a child's slipper from China.

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

Tariff classification

HTS codes: 6405.20.90

Headings: 6405

Product description

The tariff classification of a child's slipper from China.

CBP rationale

The applicable subheading for this slipper will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool; and in which there is a line of demarcation between the sole and the upper.

Full text

NY 882521 February 18, 1993 CLA-2-64:S:N:N8:346 T 882521 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Leonard M. Shayne Leading Forwarders Inc. JFK International Airport 144-30, 156 Street Jamaica, NY 11434 RE: The tariff classification of a child's slipper from China. Dear Mr. Shayne: In your letter dated February 2, 1993, on behalf of Hayley Imports Inc., you requested a tariff classification ruling. The submitted sample, Style #A4583AI/VL, is a child's bootie type soft slipper, approximately 4 1/2 inches high. It has a synthetic textile velour upper with some decorative embroidery at the side of the heel. It also has a textile covered, non-rigid foam plastic bottom, with rubber/plastic traction dots measuring about 1/16 inch in diameter and spaced diagonally about 3/8 inch apart, on center. The constituent material of the outer sole which has the greatest surface area in contact with the ground is textile. The applicable subheading for this slipper will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool; and in which there is a line of demarcation between the sole and the upper. The rate of duty will be 12.5 percent ad valorem. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →