CBP Ruling N244419 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half-pair sample which you identify as style SLPNCHIGHSCCT, “Knit Knee Slipper” is a closed toe/closed heel slipper with a rubber or plastics outer sole which measures approximately 1mm in thickness. There is textile stitching embedded into the outer sole, however it does not predominate as the constituent material having the greatest surface area in contact with the ground. The 100% acrylic knit textile upper covers the ankle, shin and knee. The slipper meets the tariff definition of house slippers under Statistical Note 1(d)(i) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for the slipper, style SLPNCHIGHSCCT, “Knit Knee Slipper” will be 6404.19.3915, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; other: house slippers.

Full text

N244419 August 14, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3915 Mr. Harry Gonnelly Import Commodity Group, Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from China Dear Mr. Gonnelly: In your letter dated July 24, 2013 you requested a tariff classification ruling on behalf of your client, Team Beans LLC. The submitted half-pair sample which you identify as style SLPNCHIGHSCCT, “Knit Knee Slipper” is a closed toe/closed heel slipper with a rubber or plastics outer sole which measures approximately 1mm in thickness. There is textile stitching embedded into the outer sole, however it does not predominate as the constituent material having the greatest surface area in contact with the ground. The 100% acrylic knit textile upper covers the ankle, shin and knee. The slipper meets the tariff definition of house slippers under Statistical Note 1(d)(i) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the slipper, style SLPNCHIGHSCCT, “Knit Knee Slipper” will be 6404.19.3915, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; other: house slippers. The rate of duty will be 37.5% 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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