The tariff classification of slippers from Australia.
Issued May 21, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.20.90
Headings: 6405
Product description
The submitted two half pair samples are described as follows: Style # 2006 - A unisex open-toe, open-heel, slipper that has a textile material strap upper that features a hook and loop side quarter closure. The strap, which varies in width, traverses over the middle of the instep diagonally from the inside vamp area to the outer most side quarter. The slipper also has a sewn on textile material outer sole. Style # 2021 - A unisex closed-toe, open-heel, slipper that has a textile material upper and a sewn on textile material outer sole.
CBP rationale
The applicable subheading for the Style # 2006 and Style # 2021, 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 I81621 May 21, 2002 CLA-2-64: RR: NC: TA: 347 I81621 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Peter Wholohan Wrapped Locked Bag 2900, CCDC NSW AUSTRALIA 2252 RE: The tariff classification of slippers from Australia. Dear Mr. Wholohan: In your letter dated May 01, 2002, you requested a tariff classification ruling. The submitted two half pair samples are described as follows: Style # 2006 - A unisex open-toe, open-heel, slipper that has a textile material strap upper that features a hook and loop side quarter closure. The strap, which varies in width, traverses over the middle of the instep diagonally from the inside vamp area to the outer most side quarter. The slipper also has a sewn on textile material outer sole. Style # 2021 - A unisex closed-toe, open-heel, slipper that has a textile material upper and a sewn on textile material outer sole. The applicable subheading for the Style # 2006 and Style # 2021, 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. We also note that the submitted slippers are not properly marked with the country of origin. Therefore, if imported as is, the submitted slippers will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the slippers would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” 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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