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The tariff classification of footwear from China
Issued January 20, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L81914 (January 20, 2005)
Tariff classification
HTS codes: 6405.20.90
Headings: 6405
Product description
The submitted half pair sample identified as “Style ES900-Option 1” is a closed- toe, open-heel indoor slipper with a man-made textile material upper. This indoor use shoe has a padded textile insole and a sole comprised of a ½-inch thick EVA foam plastic with a separately sewn and cemented-on layer of textile fabric material that has a pattern of small plastic traction dots spaced ¼-inch apart on center. Based on visual estimates, we have determined the material of the outer sole that mostly contacts the ground on this indoor use slipper/shoe is textile.
CBP rationale
The applicable subheading for the indoor slipper identified as Style ES900-Option 1, 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 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 L81914 January 20, 2005 CLA-2-64:RR:NC:SP:247 L81914 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Robert B. Silverman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue New York, NY 10022-4877 RE: The tariff classification of footwear from China Dear Mr. Silverman: In your letter dated January 10, 2005, on behalf of your client E & E Hosiery, Inc., you requested a tariff classification ruling. The submitted half pair sample identified as “Style ES900-Option 1” is a closed- toe, open-heel indoor slipper with a man-made textile material upper. This indoor use shoe has a padded textile insole and a sole comprised of a ½-inch thick EVA foam plastic with a separately sewn and cemented-on layer of textile fabric material that has a pattern of small plastic traction dots spaced ¼-inch apart on center. Based on visual estimates, we have determined the material of the outer sole that mostly contacts the ground on this indoor use slipper/shoe is textile. The applicable subheading for the indoor slipper identified as Style ES900-Option 1, 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 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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