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The tariff classification of footwear from China
Issued March 8, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N303234 (March 8, 2019)
Tariff classification
HTS codes: 6405.20.9015
Headings: 6405
Product description
The half-pair sample, identified as” Velour” is a woman’s, closed toe/open back, below the ankle, slip-on, house slipper. The upper is made of a polyester velour material. The midsole is composed of a plastic foam cushion and covered with velour. The polyester textile material outer sole is attached to flexible cardboard. PVC tractions dots, spaced approximate 3/8 to ½ of an inch apart, are added for traction. The constituent material, that which has the greatest surface area in contact with the ground, is textile. Textile edging finishes and secures the perimeter of the outer sole unit. The slippers meet the definition of “house slippers” described in statistical note1 (d) of Chapter 64, Harmonized Tariff Schedule of the United States.
CBP rationale
The applicable subheading for style name Velour will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other… house slippers.
Full text
N303234 March 8, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. C.J. Erickson Cowan, Liebowitz & Latman, P.C. 114 West 47th Street New York, NY 10036 RE: The tariff classification of footwear from China Dear Mr. Erickson: In your letter dated February 25, 2019, you requested a tariff classification ruling on behalf of your client Frette North America. The sample submitted will be returned. The half-pair sample, identified as” Velour” is a woman’s, closed toe/open back, below the ankle, slip-on, house slipper. The upper is made of a polyester velour material. The midsole is composed of a plastic foam cushion and covered with velour. The polyester textile material outer sole is attached to flexible cardboard. PVC tractions dots, spaced approximate 3/8 to ½ of an inch apart, are added for traction. The constituent material, that which has the greatest surface area in contact with the ground, is textile. Textile edging finishes and secures the perimeter of the outer sole unit. The slippers meet the definition of “house slippers” described in statistical note1 (d) of Chapter 64, Harmonized Tariff Schedule of the United States. The applicable subheading for style name Velour will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other… house slippers. The rate of duty will be 12.5 percent. 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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