J80724 J8 Ruling Active

The tariff classification of slip-on slipper-socks from China.

Issued February 7, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.35

Headings: 6404

Product description

The shoes are held to the foot without the use of laces or other fasteners. There is no foxing or foxing-like band. Per our measurement the weight of the rubber/plastic components exceeds 10 percent of the whole. This shoe is intended for indoor use.

CBP rationale

The applicable subheading for style TCJ-8076 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics .

Full text

PD J80724 February 7, 2003 CLA-2-64:G23 J80724 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Jenifer Michele Sage Chesta Co., Inc. 93 West Columbus Street Pickerington, OH 43147 RE: The tariff classification of slip-on slipper-socks from China. Dear Ms. Sage: In your letter dated January 29, 2003, you requested a tariff classification ruling for textile slipper-socks to be imported from China. The sample submitted with your request is item TCJ-8076, a slip-on shoe with an upper of knitted textile material and an outer sole in which the rubber/plastics material is that which has the greatest surface area in contact with the ground. The shoes are held to the foot without the use of laces or other fasteners. There is no foxing or foxing-like band. Per our measurement the weight of the rubber/plastic components exceeds 10 percent of the whole. This shoe is intended for indoor use. The applicable subheading for style TCJ-8076 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: other than “athletic” footwear: other than protective footwear: footwear with open toes or open heels or of the slip-on type held to the foot without laces or buckles: which is 10% or more by weight of rubber or plastics: other. 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 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 pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 646-733-7042. Sincerely, Jeffrey Walgreen, Port Director Portland, Maine

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