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The tariff classification of footwear from China
Issued May 4, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N213821 (May 4, 2012)
Tariff classification
HTS codes: 6405.20.9015
Headings: 6405
Product description
The submitted half-pair sample which you identify as SKU #25273, is a closed toe/open heel memory foam house slipper which has a rubber or plastics outer sole with textile material embedded into it. Consequently, the textile material is the material having the greatest surface area in contact with the ground. The upper is made of polyester textile material and is lined with a fleece-like material.
CBP rationale
The applicable subheading for the house slipper, identified as SKU #25273 will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: house slippers.
Full text
N213821 May 4, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Ms. Jann Futrell Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of footwear from China Dear Ms. Futrell: In your letter dated April 6, 2012 you requested a tariff classification ruling. The submitted half-pair sample which you identify as SKU #25273, is a closed toe/open heel memory foam house slipper which has a rubber or plastics outer sole with textile material embedded into it. Consequently, the textile material is the material having the greatest surface area in contact with the ground. The upper is made of polyester textile material and is lined with a fleece-like material. You state that the slipper will be made in both men’s and women’s styles. The applicable subheading for the house slipper, identified as SKU #25273 will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: house slippers. The rate of duty will be 12.5 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 Stacey Kalkines at (646) 733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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