The tariff classification of footwear from China.
Issued May 2, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.20.90, 6404.19.35
Product description
The two submitted samples, which you call “Spa footwear”, are indoor slippers with open heels. R02156 (A) – A woman’s closed-toe, open-heel slipper with a textile material upper, a padded heel seat and a sewn on rubber/plastic outer sole.
CBP rationale
The applicable subheading for R02156 (A) will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other. The applicable subheading for R02156 (B) 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 I81049 May 2, 2002 CLA-2-64: RR: NC: TP: 347 I81049 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6405.20.90 Ms. Traci Manuel Virgo III LTD. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of footwear from China. Dear Ms. Manuel: In your letter dated April 16, 2002, you requested a tariff classification ruling. The two submitted samples, which you call “Spa footwear”, are indoor slippers with open heels. R02156 (A) – A woman’s closed-toe, open-heel slipper with a textile material upper, a padded heel seat and a sewn on rubber/plastic outer sole. The applicable subheading for R02156 (A) will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other. The rate of duty will be 37.5% ad valorem. R02156 (B) – A woman’s closed-toe, open-heel slipper with a textile material upper, a padded heel seat and a sewn-on textile outer sole that is covered with an evenly spaced pattern of small, 1/32-inch thick rubber/plastic traction dots, spaced approximately 1/4-inch apart on center. Since previous rulings have already determined that these traction dots are not akin to the “spikes, bars, nails, protectors or similar attachments” enumerated in Chapter 64, note 4(b) and thus must be taken into consideration when determining the constituent material of the outer sole, the proper classification determination is therefore contingent on whether rubber/plastic or textile material has the greater surface area in contact with the ground. Even though you have not provided any actual surface area material measurements for the sole, based on visual examination, this slipper will be classified as having a predominately textile outer sole. The applicable subheading for R02156 (B) 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. You have asked if this type of merchandise is subject to quota. Currently, footwear importations into the United States are not subject to quota/visa restrictions. To obtain the most current information, we suggest that you check, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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