The tariff classification of footwear from China
Issued June 7, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.20.90
Headings: 6405
Product description
The submitted half pair sample, identified as Style #2309, is a closed-toe, open-heel scuff-type house slipper, which is intended exclusively for indoor use. The slipper has a fuzzy man-made textile fleece-like material upper, a padded and textile faced insole and a molded rubber/plastic outer sole to which a layer of textile fabric material has been permanently adhered to the outer surface. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS) states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64, HTS, offer the term “when in use” to the external surface area of the outer sole determination. Visual examination of the sole of this indoor slipper indicates that it consists of a unit-molded rubber/plastic to which a thin layer of textile fabric has been permanently adhered to the external surface area in contact with the ground. We have determined that the constituent material of the outer sole of this house slipper is textile.
CBP rationale
The applicable subheading for the indoor use slipper, identified as Style #2309, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which the upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included).
Full text
NY M83516 June 7, 2006 CLA-2-64:RR:NC:SP:247 M83516 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Wendy Pate Robinson Worldwide, Inc. 4975 LaCross Road, Suite 354 North Charleston, SC 29405-6525 RE: The tariff classification of footwear from China Dear Ms. Pate: In your letter received May 18, 2006, on behalf of Kayser-Roth Corporation, you requested a tariff classification ruling. The submitted half pair sample, identified as Style #2309, is a closed-toe, open-heel scuff-type house slipper, which is intended exclusively for indoor use. The slipper has a fuzzy man-made textile fleece-like material upper, a padded and textile faced insole and a molded rubber/plastic outer sole to which a layer of textile fabric material has been permanently adhered to the outer surface. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS) states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64, HTS, offer the term “when in use” to the external surface area of the outer sole determination. Visual examination of the sole of this indoor slipper indicates that it consists of a unit-molded rubber/plastic to which a thin layer of textile fabric has been permanently adhered to the external surface area in contact with the ground. We have determined that the constituent material of the outer sole of this house slipper is textile. The applicable subheading for the indoor use slipper, identified as Style #2309, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which the upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included). The rate of duty will be 12.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We note that the submitted sample slipper is not marked with the country of origin. Therefore, if imported as is, the slippers will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the slippers will 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.” 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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