The tariff classification of a disposable slipper from China
Issued October 5, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
The disposable slipper (Model #M-103) is meant for one-time use for sanitary purposes. It is composed of flimsy cellular plastic sheeting approximately 1/8 inch in thickness. The flat slipper has an upper thong formed by cutting a strip around the circumference of the heel section, folding it up and attaching it to the sole with a plastic plug inserted into a slit cut into the toe section.
CBP rationale
The applicable subheading for the disposable slipper will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
N075319 October 5, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Paul Xu MBI Trading, Inc. 1040 Hamilton Road/#A Duarte, CA 91010 RE: The tariff classification of a disposable slipper from China Dear Mr. Xu: In your letter dated September 1, 2009, you requested a tariff classification ruling. A sample was provided with your letter. The disposable slipper (Model #M-103) is meant for one-time use for sanitary purposes. It is composed of flimsy cellular plastic sheeting approximately 1/8 inch in thickness. The flat slipper has an upper thong formed by cutting a strip around the circumference of the heel section, folding it up and attaching it to the sole with a plastic plug inserted into a slit cut into the toe section. The applicable subheading for the disposable slipper will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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