CBP Ruling D88083 — The tariff classification of a soft textile shoe from China.

Tariff classification

Headings: 6405

Product description

You have submitted a sample of what you refer to as a “Plush Easter Bunny Slipper” (item #23172269H). The upper is made of textile material. The outer sole is also made of a soft textile material which is covered with an evenly spaced pattern of what we assume to be protruding rubber/plastic dots. In addition, the upper features a sewn-on bunny head over the toes. Due to the soft textile outer sole and lack of a semi-rigid or rigid midsole, more of the textile material contacts the ground than rubber/plastics. Therefore, the constituent material of the outer sole for this shoe is considered to be textile.

CBP rationale

The applicable subheading for the shoe will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the 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 which has a line of demarcation between the sole and the upper.

Full text

NY D88083 February 25, 1999 CLA-2-64:RR:NC:TP:347 D88083 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Ted Conlon Four Star International Trading Co. Williamsburg Square 229 East Main Street, Suite 201 Milford, MA 01757 RE: The tariff classification of a soft textile shoe from China. Dear Mr. Conlon: In your letter dated February 5, 1999, you requested a tariff classification ruling. You have submitted a sample of what you refer to as a “Plush Easter Bunny Slipper” (item #23172269H). The upper is made of textile material. The outer sole is also made of a soft textile material which is covered with an evenly spaced pattern of what we assume to be protruding rubber/plastic dots. In addition, the upper features a sewn-on bunny head over the toes. Due to the soft textile outer sole and lack of a semi-rigid or rigid midsole, more of the textile material contacts the ground than rubber/plastics. Therefore, the constituent material of the outer sole for this shoe is considered to be textile. The applicable subheading for the shoe will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the 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 which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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