1 newer ruling cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from Vietnam
Issued July 19, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N298649 (July 19, 2018)
Tariff classification
HTS codes: 6404.19.3915
Headings: 6404
Product description
The half-pair sample, identified style # 2, is a woman’s, closed toe/open heel, below-the-ankle, house slipper. The external surface area of the upper is 60 percent polyester and 40 percent cotton, faux fur, textile material. The slipper is lined with faux fur and has a textile edging around the perimeter. The footbed is cushioned with foamed rubber/plastics and covered in faux fur. The outer sole is made of rubber/plastics.The total weight of the slipper is over 10 percent rubber/plastics. You have provided an F.O.B. value between $4.55 and $4.75 per pair.
CBP rationale
The applicable subheading for style # 2 will be 6404.19.3915, 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: not sports footwear; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; other: house slippers.
Full text
N298649 July 19, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.3915 Mr. Richard W. Fitzpatrick Footwear Tech, Inc. 100 Grandview Road, Suite 300 Braintree, MA 02184 RE: The tariff classification of footwear from Vietnam Dear Mr. Fitzpatrick: In your letter dated July 3, 2018, you requested a tariff classification ruling. The sample you submitted will be returned. The half-pair sample, identified style # 2, is a woman’s, closed toe/open heel, below-the-ankle, house slipper. The external surface area of the upper is 60 percent polyester and 40 percent cotton, faux fur, textile material. The slipper is lined with faux fur and has a textile edging around the perimeter. The footbed is cushioned with foamed rubber/plastics and covered in faux fur. The outer sole is made of rubber/plastics.The total weight of the slipper is over 10 percent rubber/plastics. You have provided an F.O.B. value between $4.55 and $4.75 per pair. The applicable subheading for style # 2 will be 6404.19.3915, 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: not sports footwear; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; other: house slippers. 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 https://hts.usitc.gov/current. 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, Steven A. Mack 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 Nepal
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
Follow N298649
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.