N197095 N1 Ruling Active

The tariff classification of footwear from China

Issued January 6, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6405.20.90

Headings: 6405

Product description

The submitted sample identified as item #HB011112 “Hot Booties™ Foot Warmer” is a pair of closed-toe/heel indoor “bootie” slippers that have a polyester fleece textile material outer sole and upper. The insole and forefoot portion of the slipper are filled with linseed and lavender seeds, which when heated in a microwave oven, absorb and hold the heat around the wearer’s foot and provide a fragrant “aromatherapy” to help soothe and calm the senses, respectively.

CBP rationale

The applicable subheading for the indoor use slipper identified as item #HB011112 “Hot Booties™ Foot Warmer” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with uppers of textile materials: in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper.

Full text

N197095 January 6, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE:     The tariff classification of footwear from China Dear Ms. Crossley: In your letter dated November 7, 2011 and your undated follow-up submitted on December 15, 2011, you requested a tariff classification ruling. The submitted sample identified as item #HB011112 “Hot Booties™ Foot Warmer” is a pair of closed-toe/heel indoor “bootie” slippers that have a polyester fleece textile material outer sole and upper. The insole and forefoot portion of the slipper are filled with linseed and lavender seeds, which when heated in a microwave oven, absorb and hold the heat around the wearer’s foot and provide a fragrant “aromatherapy” to help soothe and calm the senses, respectively. The applicable subheading for the indoor use slipper identified as item #HB011112 “Hot Booties™ Foot Warmer” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with uppers of textile materials: in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. 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 Stacey Kalkines at 646-733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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