The tariff classification of slip-on duster from China

N333133 June 21, 2023 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6307.10.2030; 9903.88.15 Mr. Joseph Kenny Geodis USA LLC One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of slip-on duster from China Dear Mr. Kenny: In your letter dated May 25, 2023, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc.  A sample of the product was provided to this office and will be retained for training purposes. Item 904833, described as “Slip-On Duster Slippers,” is a pair of light blue dusters which you state are designed to be worn on the feet to wipe or sweep dust from the floor.  The product is composed of polyester woven fabric tufted with polyester chenille yarns.  An elastic nylon band is sewn around the edge of the round opening at the top and is intended to secure the duster to the foot.  The “Slip-On Duster Slippers” are boat-shaped, neither shaped nor sized for the foot, and do not have an applied sole. In your letter, you inquired whether the the duster is classifiable as footwear under Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS).  The duster lacks an applied sole and, thus, cannot be properly classified as footwear pursuant to Chapter 64, Note 1(b), HTSUS. The applicable subheading for item 904833, described as “Slip-On Duster Slippers,” will be 6307.10.2030, HTSUS, which provides for “Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and other cleaning cloths: Other: Other.” The rate of duty will be 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.10.2030, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.10.2030, HTSUS, listed above. 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division