L86553 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

Headings: 6405

Product description

The sample, which you identify as “Sock Monkey Slipper” style 8312001 is described as a slipper with an outer sole and upper made of textile material. The slipper features the stuffed head of a caricature monkey protruding from the toe area.

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 L86553 August 3, 2005 CLA-2-64:RR:NC:247: L86553 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Maryann Larkin Samex Customs Brokers, Inc. 758 Glasgow Avenue Inglewood, CA 90301 RE: The tariff classification of footwear from China Dear Ms. Larkin: In your letter dated July 20, 2005, you requested a tariff classification ruling for a textile slipper on behalf of Paul Frank Industries. The sample, which you identify as “Sock Monkey Slipper” style 8312001 is described as a slipper with an outer sole and upper made of textile material. The slipper features the stuffed head of a caricature monkey protruding from the toe area. 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. 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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