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The tariff classification of footwear from China
Issued December 28, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N236216 (December 28, 2012)
Tariff classification
HTS codes: 6405.20.90
Headings: 6405
Product description
The submitted half-pair sample identified as style number A11305ACK “Ragg Time Moc Mn,” is a men’s indoor moccasin “slipper” with a predominately textile upper that does not cover the ankle. There is a removable non-functional leather shoelace which loops through the leather top line edging of the upper and ties into a bow at the instep. This shoelace and edging is not part of the upper’s external surface area.
CBP rationale
The applicable subheading for the men’s indoor slipper, identified as style number A11305ACK “Ragg Time Moc Mn” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other.
Full text
N236216 December 28, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Sandy D. Marsh Totes Isotoner Corp. 9655 International Blvd. Cincinnati, OH 45246 RE: The tariff classification of footwear from China Dear Ms. Marsh: In your letter dated December 7, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as style number A11305ACK “Ragg Time Moc Mn,” is a men’s indoor moccasin “slipper” with a predominately textile upper that does not cover the ankle. There is a removable non-functional leather shoelace which loops through the leather top line edging of the upper and ties into a bow at the instep. This shoelace and edging is not part of the upper’s external surface area. You state that the outer sole consists of “a piece of sheet stock, cut to shape rubber” which is wrapped with textile material. This textile material is the constituent material having the greatest surface area in contact with the ground. The applicable subheading for the men’s indoor slipper, identified as style number A11305ACK “Ragg Time Moc Mn” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: 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 Stacey Kalkines at 646-733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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