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L83049 L8 Ruling Active

The tariff classification of footwear from China

Issued April 6, 2005 by U.S. Customs and Border Protection.

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L8 L83049 (April 6, 2005)

Tariff classification

HTS codes: 6405.20.90

Headings: 6405

Product description

The submitted three samples marked Style A, Style B and Style C are three different bootie-type house slippers intended exclusively for indoor use. All three have man-made textile fabric material uppers and separately sewn-on textile material outer soles. Styles “A” and “C” are both slip-on booties with textile uppers that cover the ankle, while Style “B” is a slipper with a textile upper that does not cover the ankle.

CBP rationale

The applicable subheading for the three indoor use slippers, identified as Styles A, B and C, 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 L83049 April 6, 2005 CLA-2-64:RR:NC:SP:247 L83049 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Susie Koo DML Marketing Group, Legale 7711 Hayvenhurst Avenue Van Nuys, CA 91406 RE: The tariff classification of footwear from China Dear Ms. Koo: In your letter dated March 16, 2005 you requested a tariff classification ruling. The submitted three samples marked Style A, Style B and Style C are three different bootie-type house slippers intended exclusively for indoor use. All three have man-made textile fabric material uppers and separately sewn-on textile material outer soles. Styles “A” and “C” are both slip-on booties with textile uppers that cover the ankle, while Style “B” is a slipper with a textile upper that does not cover the ankle. The applicable subheading for the three indoor use slippers, identified as Styles A, B and C, 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 note that there are no quota is visa requirements or restrictions applicable to these footwear items. 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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