L86459 L8 Ruling Active

The tariff classification of footwear from China

Issued August 3, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6405.20.90, 6405.20.30

Headings: 6405

Product description

You have not identified the prospective importer, however the items are marked with the Wynn Trademark. You have submitted samples of two styles of footwear. One you identify as a terry textile slipper and the other as man made fiber. Both styles are slippers with open heels, textile outer soles and uppers.

CBP rationale

The applicable subheading for the terry slipper will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, with uppers of textile materials, with uppers of vegetable fibers, other. The applicable subheading for the man made fiber slipper will be 6405.20.90, HTS, which provides for other footwear, other.

Full text

NY L86459 August 3, 2005 CLA-2-64:RR:NC:247: L86459 CATEGORY: Classification TARIFF NO.: 6405.20.30, 6405.20.90 Mr. Vincent Yung International Sales Group 1860 Ala Moana Blvd. Suite 413 Honolulu, HI 96815 RE: The tariff classification of footwear from China Dear Mr. Yung: In your letter received on July 27, 2005 you requested a tariff classification ruling for two textile slippers for hotel guests. You have not identified the prospective importer, however the items are marked with the Wynn Trademark. You have submitted samples of two styles of footwear. One you identify as a terry textile slipper and the other as man made fiber. Both styles are slippers with open heels, textile outer soles and uppers. The applicable subheading for the terry slipper will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, with uppers of textile materials, with uppers of vegetable fibers, other. The rate of duty will be 7.5 percent ad valorem. The applicable subheading for the man made fiber slipper will be 6405.20.90, HTS, which provides for other footwear, other. The rate of duty will be 12.5 percent ad valorem. 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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