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The tariff classification of footwear from China
Issued February 19, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N237953 (February 19, 2013)
Tariff classification
HTS codes: 6404.19.3915
Headings: 6404
Product description
The submitted sample identified as concept #C1688, is a pair of women’s “fleece slipper boots” that have lightweight molded rubber or plastics outer soles which measure approximately 2mm in thickness. The fleece knit polyester uppers cover the ankle and are considered textile materials for tariff purposes.
CBP rationale
The applicable subheading for the women’s slipper boot, concept #C1688 will be 6404.19.3915, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: not sports footwear; footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other: house slippers.
Full text
N237953 February 19, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3915 Ms. Lisa McCormack Vera Bradley 11222 Stonebridge Road Roanoke, IN 46783 RE: The tariff classification of footwear from China Dear Ms. McCormack: In your letter dated January 23, 2013 you requested a tariff classification ruling. The submitted sample identified as concept #C1688, is a pair of women’s “fleece slipper boots” that have lightweight molded rubber or plastics outer soles which measure approximately 2mm in thickness. The fleece knit polyester uppers cover the ankle and are considered textile materials for tariff purposes. You state that these slippers are designed to be worn as indoor slippers. The applicable subheading for the women’s slipper boot, concept #C1688 will be 6404.19.3915, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: not sports footwear; footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other: house slippers. The rate of duty will be 37.5 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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