CBP Ruling N251636: The tariff classification of footwear from China

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N2 N251636 (April 16, 2014)

Tariff classification

Headings: 6404

Product description

The submitted half-pair samples identified as styles 0815, ARSC, CUTI, AR7 and 08 are women’s closed-toe/open-heel house slippers with rubber or plastics outer soles that measure less than 3.5 mm in thickness. The outer sole of each slipper has textile “thread” material applied to it that does not have the strength and durability of a textile outer sole. Therefore each slipper is considered to have an outer sole of rubber or plastics. The uppers are made of textile materials.

CBP rationale

The applicable subheading for the women’s house slippers identified as styles 0815, ARSC, CUTI, AR7 and 08 will be 6404.19.3715, 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: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.

Full text

N251636 April 16, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3715 Ms. Sharon Pearce Jack Lewin Associates P.O. Box 66381 Chicago, IL 60666 RE: The tariff classification of footwear from China Dear Ms. Pearce: In your letter dated February 24, 2014 you requested a tariff classification ruling on behalf of your client, Aldi, for five styles of house slippers. The submitted half-pair samples identified as styles 0815, ARSC, CUTI, AR7 and 08 are women’s closed-toe/open-heel house slippers with rubber or plastics outer soles that measure less than 3.5 mm in thickness. The outer sole of each slipper has textile “thread” material applied to it that does not have the strength and durability of a textile outer sole. Therefore each slipper is considered to have an outer sole of rubber or plastics. The uppers are made of textile materials. The applicable subheading for the women’s house slippers identified as styles 0815, ARSC, CUTI, AR7 and 08 will be 6404.19.3715, 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: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: house slippers. 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: [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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