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The tariff classification of footwear from China
Issued April 17, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N263333 (April 17, 2015)
Tariff classification
HTS codes: 6404.19.3760
Headings: 6404
Product description
The submitted pair sample identified as Style #160741, “Toasty” is a women’s closed toe/closed heel, below-the-ankle, slip-on slipper. The upper is composed of polyester textile fibers. The outer sole is rubber or plastics covered with a textile material. The textile of the outer sole does not give it its strength and durability. There is no foxing or foxing-like band and it is not protective.
CBP rationale
The applicable subheading for style # 160741, “Toasty” will be 6404.19.3760, 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
N263333 April 17, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3760 Ms. Antoinette McKnight The American Companies 250 Moonachie Road, 5th Floor Moonachie, NJ 07074 RE: The tariff classification of footwear from China Dear Ms. McKnight: In your letter March 26, 2015, you requested a tariff classification ruling. The submitted pair sample identified as Style #160741, “Toasty” is a women’s closed toe/closed heel, below-the-ankle, slip-on slipper. The upper is composed of polyester textile fibers. The outer sole is rubber or plastics covered with a textile material. The textile of the outer sole does not give it its strength and durability. There is no foxing or foxing-like band and it is not protective. The applicable subheading for style # 160741, “Toasty” will be 6404.19.3760, 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: other: for women. The rate of duty will be 12.5 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 Director National Commodity Specialist Division
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