CBP Ruling N008909 — The tariff classification of footwear from China

Tariff classification

Headings: 6405

Product description

The submitted samples are two pairs of slippers, identified as the “Open Toe Memory Slipper,” Style #CPS-MD, which is intended for indoor use and which will be worn by both men and women. The sample slippers only differ in color, one is blue and the other beige, and have man-made textile material uppers with open-toes and open-heels comprised of “Y” configured straps with toe-thongs. The slippers also have soft, foam rubber/plastic textile faced footbed insoles and molded rubber/plastic outer soles with a textile fabric material adhered to the outer surface. Visual examination of the sole indicates that it consists of a unit-molded rubber/plastic to which a thin layer of textile material has been applied to the external surface area in contact with the ground. In this regard, the constituent material of the outer sole of these indoor slippers is textile.

CBP rationale

The applicable subheading for the “Open Toe Memory Slipper,” Style #CPS-MD, will be 6405.20.9060, 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

N008909 April 3, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Ms. Lydia Concepcion Savant Customs Brokers & Freight Forwarders, Inc. 11 Broadway, Suite 1068 New York, NY 10004 RE: The tariff classification of footwear from China Dear Ms. Concepcion: In your letter dated March 23, 2007, on behalf of Media Quest Inc., you requested a tariff classification ruling. The submitted samples are two pairs of slippers, identified as the “Open Toe Memory Slipper,” Style #CPS-MD, which is intended for indoor use and which will be worn by both men and women. The sample slippers only differ in color, one is blue and the other beige, and have man-made textile material uppers with open-toes and open-heels comprised of “Y” configured straps with toe-thongs. The slippers also have soft, foam rubber/plastic textile faced footbed insoles and molded rubber/plastic outer soles with a textile fabric material adhered to the outer surface. Visual examination of the sole indicates that it consists of a unit-molded rubber/plastic to which a thin layer of textile material has been applied to the external surface area in contact with the ground. In this regard, the constituent material of the outer sole of these indoor slippers is textile. The applicable subheading for the “Open Toe Memory Slipper,” Style #CPS-MD, will be 6405.20.9060, 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 general 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 are returning the samples 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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