The tariff classification of a pair of slippers from China
Issued February 14, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.20.90
Headings: 6405
Product description
You included a sample pair of slippers. Although they are not identified as any particular style number, you referred to them as ladies fleece lined booties. The slippers have thick soft soles with separate outer sole pieces of textile material with dots of rubber or plastic. These small traction dots are widely spaced on these soft outer soles so that we consider the outer sole to be textile. The uppers of the slippers have external surface areas that are almost entirely of a soft, furry textile material. In a telephone conversation with Customs subsequent to this ruling request,
CBP rationale
The applicable subheading for this pair of slippers, not identified as any particular style number, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear: with uppers of textile materials: not having uppers of vegetable fibers and not having soles and uppers of wool felt.
Full text
PD H87604 February 14, 2002 CLA-2-64:CO:CH:JJB D10 H87604 CATEGORY: Classification TARIFF NO.: 6405.20.90 Camille Montante Fritz Companies 150-20, 132nd Avenue Jamaica, New York 11434 RE: The tariff classification of a pair of slippers from China Dear Ms. Montante: In your letter dated February 5, 2002, you requested a classification ruling of a pair of slippers from China, on behalf of your client, Publishers Clearing House of Port Washington, New York. You included a sample pair of slippers. Although they are not identified as any particular style number, you referred to them as ladies fleece lined booties. The slippers have thick soft soles with separate outer sole pieces of textile material with dots of rubber or plastic. These small traction dots are widely spaced on these soft outer soles so that we consider the outer sole to be textile. The uppers of the slippers have external surface areas that are almost entirely of a soft, furry textile material. In a telephone conversation with Customs subsequent to this ruling request, you stated that this material is polyester textile fleece. The sample pair of slippers is being returned as you requested. The applicable subheading for this pair of slippers, not identified as any particular style number, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear: with uppers of textile materials: not having uppers of vegetable fibers and not having soles and uppers of wool felt. The duty rate will be 12.5%. 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. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 646/733-3042. Sincerely, Robyn Dessaure Port Director
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