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The tariff classification of footwear from China
Issued December 17, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N046221 (December 17, 2008)
Tariff classification
HTS codes: 6405.20.9090
Headings: 6405
Product description
The submitted sample, identified as Item No. G0902, is as
CBP rationale
The applicable subheading for the indoor slipper for girls/misses identified as Item No. G0902 will be 6405.20.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials, other, other.
Full text
N046221 December 17, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9090 Ms. Stella Chow Karasia Imports, Inc. 532 N. Gerona Ave. San Gabriel, CA 91775 RE: The tariff classification of footwear from China Dear Ms. Chow: In your letter dated December 3, 2008, on behalf of American Girl, Inc., you requested a tariff classification ruling. The submitted sample, identified as Item No. G0902, is as you state a girl’s open-toe, open heel house slipper that we presume is intended exclusively for indoor use. The slipper has a polyester textile material upper with a textile faced and wrapped 1-inch thick rubber/plastic foam padded insole. The slipper also has a molded rubber/plastic outer sole to which a layer of textile fabric material has been adhered to the outer surface. Visual examination indicates that textile is the predominant material of the outer sole in contact with the ground. The applicable subheading for the indoor slipper for girls/misses identified as Item No. G0902 will be 6405.20.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials, other, other. 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/. 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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