CBP Ruling N271944 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample will be returned as requested. The submitted sample identified as style # SLPWM##AZTBT “Women’s Aztec Boot” is a woman’s closed toe/closed heel, above-the-ankle, slip-on bootie slipper with an outer sole of rubber/plastics incorporating textile. The material of the outer sole, having the greatest surface area in contact with the ground, is rubber or plastics. The external surface area of the upper is 100 percent polyester. The bootie is fully lined and features a faux fur cuff around the top of the boot.

CBP rationale

The applicable subheading for the style #SLPWM##AZTBT “Women’s Aztec Boot” women’s slip-on bootie slippers, 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 of the slip-on type; 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

N271944 January 29, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3715 Mr. Peter Salvato Import Commodity Group, Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letter dated January 6, 2016, you requested a tariff classification ruling on behalf of your client Team Beans LLC. The submitted sample will be returned as requested. The submitted sample identified as style # SLPWM##AZTBT “Women’s Aztec Boot” is a woman’s closed toe/closed heel, above-the-ankle, slip-on bootie slipper with an outer sole of rubber/plastics incorporating textile. The material of the outer sole, having the greatest surface area in contact with the ground, is rubber or plastics. The external surface area of the upper is 100 percent polyester. The bootie is fully lined and features a faux fur cuff around the top of the boot. The applicable subheading for the style #SLPWM##AZTBT “Women’s Aztec Boot” women’s slip-on bootie slippers, 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 of the slip-on type; 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 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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