The tariff classification of footwear from China.
Issued April 2, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.3515
Headings: 6404
Product description
” The submitted samples are girl’s slippers with outer soles of rubber or plastics and uppers of textile material. The items have various Disney character medalions attached to the uppers. The submitted samples are packaged for retail sale in see-through plastic hang-packages. You refer to the item as “flimsy in construction” and “used for dress-up, role-play only.” However,
CBP rationale
The applicable subheading for item 62009 will be 6404.19.3515, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear of the slip-on type: other The general rate of duty will be 37.
Full text
N008703 April 2, 2007 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3515 Ms. Tracy Beck Creative Designs International, Ltd. 2540 Metropolitan Drive Trevose, PA 19053-6738 RE: The tariff classification of footwear from China. Dear Ms. Beck: In your letter dated March 20, 2007, you requested a tariff classification ruling for item 62009, “Disney Fairies Perfect Petal Slippers.” The submitted samples are girl’s slippers with outer soles of rubber or plastics and uppers of textile material. The items have various Disney character medalions attached to the uppers. The submitted samples are packaged for retail sale in see-through plastic hang-packages. You refer to the item as “flimsy in construction” and “used for dress-up, role-play only.” However, we disagree that the slippers are flimsy. They have substantial, separately attached rubber/plastics outer soles and 100% woven nylon uppers. The slippers are packaged with a warning that they are designed for indoor use only, and we find that they are appropriate for use in this manner, not just for “Dress-up, role-play” use. The applicable subheading for item 62009 will be 6404.19.3515, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear of the slip-on type: other The general rate of duty will be 37.5 percent 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/. 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
The tariff classification of footwear from Russia
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China and Vietnam
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 and bag from China
The tariff classification of heated 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 →