The tariff classification of footwear from China
Issued May 30, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.3960
Headings: 6404
Product description
The submitted sample, identified as Style # “Trapper,” is a closed-toe, closed-heel slip-on women’s slipper that does not cover the ankle. The upper is stated to be made from 50 percent polyurethane and 50 percent nylon flocking material with outer soles of rubber or plastics. The faux fur folds over at the topline to form a decorative cuff that is held in place with a tied leather lace. As requested the sample is being returned.
CBP rationale
The applicable subheading for Style # “Trapper” will be 6404.19.3960, 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: footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: other: for women.
Full text
N253482 May 30, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Gordon C. Anderson C.H. Robinson Worldwide, Inc. 8855 Columbine Road, Suite 400 Eden Prairie, MN 55347-4148 RE: The tariff classification of footwear from China Dear Mr. Anderson: In your letter dated May 13, 2014 you requested a tariff classification ruling on behalf of Minnetonka Moccasin. The submitted sample, identified as Style # “Trapper,” is a closed-toe, closed-heel slip-on women’s slipper that does not cover the ankle. The upper is stated to be made from 50 percent polyurethane and 50 percent nylon flocking material with outer soles of rubber or plastics. The faux fur folds over at the topline to form a decorative cuff that is held in place with a tied leather lace. As requested the sample is being returned. The applicable subheading for Style # “Trapper” will be 6404.19.3960, 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: footwear of the slip-on type; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: other: for women. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of footwear from China
The tariff classification of footwear from Thailand
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of a sandal from China
The tariff classification of an espadrille from Vietnam and various footwear from China
The tariff classification of footwear from Bosnia and Herzegovina
The tariff classification and country of origin of footwear produced in South Korea; Eligibility for preferential treatment under the United States-Korea Free Trade Agreement (UKFTA); Applicability of Section 301 trade remedy duties
The tariff classification of footwear from Vietnam or China
The tariff classification of footwear from Vietnam or China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →