N247740 N2 Ruling Active

The tariff classification of footwear from China

Issued December 4, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.9030

Headings: 6404

Product description

The submitted half-pair sample identified by you as style A50018 “Rambler Moc,” is a men’s slipper with a predominately rubber or plastics outer sole and a predominately textile material upper (51%). The slipper has elastic gores on either side of the upper, is fully lined with 100% wool fleece and has a foxing-like band that overlaps the upper by the requisite ¼ of an inch or more. You provided an F.O.B. value of over $12.00/pair.

CBP rationale

The applicable subheading for the men’s slipper, style “Rambler Moc” will be 6404.19.9030, 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: footwear with outer soles of rubber or plastics: other: other: valued over $12.

Full text

N247740 December 4, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Ms. Sandy Marsh Totes Isotoner Corporation 9655 International Blvd. Cincinnati, OH 45246 RE: The tariff classification of footwear from China Dear Ms. Marsh: In your electronic ruling request submitted on October 18, 2013 and your follow-up submission received on November 8, 2013, you requested a tariff classification ruling. The submitted half-pair sample identified by you as style A50018 “Rambler Moc,” is a men’s slipper with a predominately rubber or plastics outer sole and a predominately textile material upper (51%). The slipper has elastic gores on either side of the upper, is fully lined with 100% wool fleece and has a foxing-like band that overlaps the upper by the requisite ¼ of an inch or more. You provided an F.O.B. value of over $12.00/pair. The applicable subheading for the men’s slipper, style “Rambler Moc” will be 6404.19.9030, 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: footwear with outer soles of rubber or plastics: other: other: valued over $12.00/pair: for men. The rate of duty will be 9% 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/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division

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