The tariff classification of footwear from China and Vietnam.
Issued February 26, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.20.9015
Headings: 6405
Product description
The submitted half pair sample, identified as pattern #KLN20850ZZ and Spec #K4S-439, is a child’s sock-top, man-made textile material upper indoor slipper that features a decorative textile basketball ornament at the instep with flashing motion sensor lights. The slipper also has a foam plastic material midsole and a separately attached, predominately textile material outer sole with a pattern of widely spaced rubber/plastic traction dots of less than 1/16-inch thickness.
CBP rationale
The applicable subheading for this child’s size indoor house slipper, identified as pattern #KLN20850ZZ and Spec #K4S-439, will be 6405.20.9015, 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 fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper.
Full text
NY K83066 February 26, 2004 CLA-2-64:RR:NC:SP:247 K83066 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. John J. Kenney Reebok International Ltd. 1895 J. W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from China and Vietnam. Dear Mr. Kenney: In your letter dated February 6, 2004 you requested a tariff classification ruling. The submitted half pair sample, identified as pattern #KLN20850ZZ and Spec #K4S-439, is a child’s sock-top, man-made textile material upper indoor slipper that features a decorative textile basketball ornament at the instep with flashing motion sensor lights. The slipper also has a foam plastic material midsole and a separately attached, predominately textile material outer sole with a pattern of widely spaced rubber/plastic traction dots of less than 1/16-inch thickness. The applicable subheading for this child’s size indoor house slipper, identified as pattern #KLN20850ZZ and Spec #K4S-439, will be 6405.20.9015, 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 fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. We are returning the sample as you requested. 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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