CBP Ruling F83527 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified as a “Fun Fur Platform Slide”, is an open toe, open heel slipper. It has a fuzzy imitation fur-like upper, which has an external surface area consisting of a man-made textile fabric of knit pile construction. You have provided information, stating that this upper fabric is of 100% acrylic fibers, with a backing or lining fabric that is 80% cotton and 20% polyester. The slipper also has this fuzzy textile fabric as a facing wrap for its platform midsole, which consists of a 1½-inch thick layer of spongy foam plastic glued on top of a thin layer of paperboard. The outer sole consists of a thin, sewn-on layer of split suede leather.

CBP rationale

The applicable subheading for the “Fun Fur Platform Slide” described above, will be 6404.20.60, 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; and which is, we presume, by weight, over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics.

Full text

NY F83527 February 29, 2000 CLA-2-64:RR:NC:TA:347 F83527 CATEGORY: Classification TARIFF NO.: 6404.20.60 Mr. Spencer Hutchins AKA International, Inc. 2601 Elliott Avenue, Suite 3167 Seattle, WA 98121 RE: The tariff classification of footwear from China Dear Mr. Hutchins: In your letter dated February 16, 2000, on behalf of Isotoner Footwear Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as a “Fun Fur Platform Slide”, is an open toe, open heel slipper. It has a fuzzy imitation fur-like upper, which has an external surface area consisting of a man-made textile fabric of knit pile construction. You have provided information, stating that this upper fabric is of 100% acrylic fibers, with a backing or lining fabric that is 80% cotton and 20% polyester. The slipper also has this fuzzy textile fabric as a facing wrap for its platform midsole, which consists of a 1½-inch thick layer of spongy foam plastic glued on top of a thin layer of paperboard. The outer sole consists of a thin, sewn-on layer of split suede leather. The applicable subheading for the “Fun Fur Platform Slide” described above, will be 6404.20.60, 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; and which is, we presume, by weight, over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics. The rate of duty will be 37.5% 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

View original on CBP CROSS →