The tariff classification of slippers from China
Issued November 5, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.20.90, 6404.19.35
Product description
Item PGTASE is an open toe, open heel slipper with an outer sole of rubber or plastics and an upper of textile material.
CBP rationale
The applicable subheading 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 material, other, footwear with open toes or open heels, other. The applicable subheading will be 6405.20.90, HTS, which provides for other footwear, with uppers of textile material, other. The applicable subheading will be 6405.20.90, HTS, which provides for other footwear, with uppers of textile material, other. The applicable subheading will be 6404.19.35, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear with open toes or open heels, other. The applicable subheading will be 6404.19.35, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear with open toes or open heels, other.
Full text
NY L80581 November 5, 2004 CLA-2-64:RR:NC:247: L80581 CATEGORY: Classification TARIFF NO.: 6404.19.35, 6405.20.90 Ms. Lucy Zamora Prima Group Traders Inc. 10080 N.W. 53rd Street Sunrise, FL 33351 RE: The tariff classification of slippers from China Dear Ms. Zamora: In your letter dated October 25, 2004 you requested a tariff classification ruling for five footwear items. Item PGTASE is an open toe, open heel slipper with an outer sole of rubber or plastics and an upper of textile material. The applicable subheading 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 material, other, footwear with open toes or open heels, other. The general rate of duty will be 37.5 percent ad valorem. Item PGTJEAS27684 is an open toe, open heel slipper with an outer sole and upper of textile material. The applicable subheading will be 6405.20.90, HTS, which provides for other footwear, with uppers of textile material, other. The general rate of duty will be 12.5 percent ad valorem. Item PGTJEAS27683 is an open toe, open heel slipper with an outer sole of rubber/plastics and textile and an upper of textile material. The applicable subheading will be 6405.20.90, HTS, which provides for other footwear, with uppers of textile material, other. The general rate of duty will be 12.5 percent ad valorem. Item PGTJEA50583 is an open heel slipper with an outer sole of rubber/plastics and an upper of textile material. The applicable subheading will be 6404.19.35, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear with open toes or open heels, other. The general rate of duty will be 37.5 percent ad valorem. Item PGTHUI1ZAK14657 is an open toe, open heel slipper with an outer sole of rubber/plastics and an upper of textile material. The applicable subheading will be 6404.19.35, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear with open toes or open heels, other. The general rate of duty will be 37.5 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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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