N308747 N3 Ruling Active

The tariff classification of footwear from China

Issued January 24, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6405.20.9015

Headings: 6405

Product description

Your sample will be returned at your request. The submitted sample, identified as style # 9XX19131 Balefire slipper, is a man’s closed-toe/closed heel, below-the-ankle slipper. The external surface area of the upper is predominantly polyester fleece, with a polyurethane rand around the perimeter of the upper where it meets the outer sole. The outer sole is made of polyester twill textile material. The slippers meet the definition of “house slippers” as described in statistical note 1(d) of Chapter 64, Harmonized Tariff Schedule of the United States.

CBP rationale

The applicable subheading for the style # 9XX19131 Balefire slipper will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other… house slippers.

Full text

N308747 January 24, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Ms. Rachael A. Slisz Eddie Bauer LLC 10401 NE 8th Street Bellevue, Washington 98004 RE: The tariff classification of footwear from China Dear Ms. Slisz: In your letter dated January 6, 2019, you requested a tariff classification ruling. Your sample will be returned at your request. The submitted sample, identified as style # 9XX19131 Balefire slipper, is a man’s closed-toe/closed heel, below-the-ankle slipper. The external surface area of the upper is predominantly polyester fleece, with a polyurethane rand around the perimeter of the upper where it meets the outer sole. The outer sole is made of polyester twill textile material. The slippers meet the definition of “house slippers” as described in statistical note 1(d) of Chapter 64, Harmonized Tariff Schedule of the United States. The applicable subheading for the style # 9XX19131 Balefire slipper 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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