The tariff classification of footwear from China or Dominican Republic
Issued March 23, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.20.90
Headings: 6405
Product description
The sample, which you identify as Style F04-94219 “Microsuede Tiger Lily Moccasin Slipper” is described as a child’s closed-toe, open-heel indoor slipper with an upper made of man-made fiber textile material. You describe the outer sole as composed of molded rubber, permanently laminated on the bottom side with 100% cotton woven sheeting covering most of the rubber sole.
CBP rationale
The applicable subheading for the slipper will be 6405.20.90 Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear, with uppers of textile materials, other.
Full text
NY L82810 March 23, 2005 CLA-2-64:RR:NC:247: L82810 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Maria E. Celis Neville Peterson LLP 17 State Street, 19th Floor New York, NY 10004 RE: The tariff classification of footwear from China or Dominican Republic Dear Ms. Celis: In your letter dated March 1, 2005, you requested a tariff classification ruling for a textile slipper on behalf of Totes-Isotoner Corporation. The sample, which you identify as Style F04-94219 “Microsuede Tiger Lily Moccasin Slipper” is described as a child’s closed-toe, open-heel indoor slipper with an upper made of man-made fiber textile material. You describe the outer sole as composed of molded rubber, permanently laminated on the bottom side with 100% cotton woven sheeting covering most of the rubber sole. The applicable subheading for the slipper will be 6405.20.90 Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear, with uppers of textile materials, other. The general rate of duty will be 12.5 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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
More rulings on the same tariff codes
Request for reconsideration of NY N028015; tariff classification of a “hand warmer” and a “foot warmer”
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of articles of apparel and footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →