CBP Ruling J86392 — The tariff classification of footwear from China.

Tariff classification

Headings: 6405

Product description

The submitted half pair sample, identified as Item # TCJ-8750, is a child’s closed-toe, closed-heel slipper that covers the ankle. The slipper has a velvet-like textile upper with plush textile collar trim and a 1-inch wide adjustable plush textile strap that crosses over the top of the vamp and is secured to the side by a hook & loop contact closure. The slipper also has a plush textile padded insole and a textile material outsole with an evenly spaced pattern of circular rubber/plastic flower designs. The flower designs are approximately ?-inches in diameter and spaced approximately ¼-inches apart. Our visual examination of the slipper indicates that the constituent material of the outer sole having the greatest external surface area in contact with the ground is textile.

CBP rationale

The applicable subheading for Item # TCJ-8750, 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 J86392 July 8, 2003 CLA-2-64: RR: NC: TA: 347 J86392 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Suzanne McDuell Chesta Company, Inc. 93 West Columbus Street Pickerington, OH 43147 RE: The tariff classification of footwear from China. Dear Ms. McDuell: In your letter dated June 17, 2003, you requested a tariff classification ruling. The submitted half pair sample, identified as Item # TCJ-8750, is a child’s closed-toe, closed-heel slipper that covers the ankle. The slipper has a velvet-like textile upper with plush textile collar trim and a 1-inch wide adjustable plush textile strap that crosses over the top of the vamp and is secured to the side by a hook & loop contact closure. The slipper also has a plush textile padded insole and a textile material outsole with an evenly spaced pattern of circular rubber/plastic flower designs. The flower designs are approximately ?-inches in diameter and spaced approximately ¼-inches apart. Our visual examination of the slipper indicates that the constituent material of the outer sole having the greatest external surface area in contact with the ground is textile. The applicable subheading for Item # TCJ-8750, 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. 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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