The tariff classification of footwear from China
Issued November 19, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.20.9015
Headings: 6405
Product description
You have submitted two samples identified as style numbers 344137 and 301268. The imported items are unisex, closed toe/open heel, below-the-ankle, house slippers. Style number 344137 “Peeps” are slippers made in children’s sizes. Style number 301268 “Peter Rabbit” slippers are for adults. The uppers of both styles have external surface areas made up of plush polyester textile material. The external surface of the outer soles in contact with the ground consist of polyester textile material with attached widely spaced rubber or plastic traction dots. The textile is considered the constituent material of the outer sole. The slippers meet the definition of “house slippers” described in statistical note 1(d) of Chapter 64, Harmonized Tariff Schedule of the United States.
CBP rationale
The applicable subheading for the slippers, style numbers 344137 and 301268, will be 6405.20.9015, HTSUS, which provides for other footwear with uppers of textile materials: other: house slippers.
Full text
N301428 November 19, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of footwear from China Dear Mr. Kenny: In your letter dated October 26, 2018, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. You have submitted two samples identified as style numbers 344137 and 301268. The imported items are unisex, closed toe/open heel, below-the-ankle, house slippers. Style number 344137 “Peeps” are slippers made in children’s sizes. Style number 301268 “Peter Rabbit” slippers are for adults. The uppers of both styles have external surface areas made up of plush polyester textile material. The external surface of the outer soles in contact with the ground consist of polyester textile material with attached widely spaced rubber or plastic traction dots. The textile is considered the constituent material of the outer sole. The slippers meet the definition of “house slippers” described in statistical note 1(d) of Chapter 64, Harmonized Tariff Schedule of the United States. The applicable subheading for the slippers, style numbers 344137 and 301268, will be 6405.20.9015, HTSUS, which provides for other footwear with uppers of textile materials: other: 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 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
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