CBP Ruling F84698 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample is a pair of open-toe, open-heel slip-ons that you identify as “Loofah/Sisal Spa Slippers Item # 1124C0203”. The slipper has a terry cloth textile upper consisting of crossing textile straps, with a textile bow stitched on at the instep. The actual submitted sample has a fishnet weave “Sisal” footbed insole and you have also supplied a picture showing similarly constructed, textile strap upper slippers with “Loofah” footbed insoles. The submitted sample has an EVA plastic outer sole and if the pictured samples also have this same type outer sole, we will presume that all these slippers will be at least 10% by weight of rubber and plastics. Therefore, all four styles of this “Loofah/Sisal Spa Slipper” line are presumed to be classifiable under the same subheading.

CBP rationale

The applicable subheading for the “Loofah/Sisal Spa Slippers” described above, will be 6404.19.35, 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 rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics.

Full text

NY F84698 March 24, 2000 CLA-2-64:RR:NC:TA:347 F84698 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Ted Conlon Four Star International 229 East Main St., Suite 201 Milford, MA 01757 RE: The tariff classification of footwear from China Dear Mr. Conlon: In your letter dated March 16, 2000 you requested a tariff classification ruling. The submitted sample is a pair of open-toe, open-heel slip-ons that you identify as “Loofah/Sisal Spa Slippers Item # 1124C0203”. The slipper has a terry cloth textile upper consisting of crossing textile straps, with a textile bow stitched on at the instep. The actual submitted sample has a fishnet weave “Sisal” footbed insole and you have also supplied a picture showing similarly constructed, textile strap upper slippers with “Loofah” footbed insoles. The submitted sample has an EVA plastic outer sole and if the pictured samples also have this same type outer sole, we will presume that all these slippers will be at least 10% by weight of rubber and plastics. Therefore, all four styles of this “Loofah/Sisal Spa Slipper” line are presumed to be classifiable under the same subheading. The applicable subheading for the “Loofah/Sisal Spa Slippers” described above, will be 6404.19.35, 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 rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is over 10% by weight 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

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