The tariff classification of a house slipper from China

N361396
July 31, 2026
CLA-2-64:OT:RR:NC:N2:247
CATEGORY: Classification
TARIFF NO.: 6405.20.9015
Mr. Ryan Lickfeld Geodis USA LLC 5101 S Broad Street Philadelphia, PA 19112 RE: The tariff classification of a house slipper from China Dear Mr. Lickfeld: In your letter dated May 8, 2026, you requested a tariff classification ruling on behalf of CVS Pharmacy, Inc. The sample submitted with your request was examined and disposed of. Item 808746 is an open back, closed toe, unisex house slipper. It has a plastic foam padded sherpa-like polyester textile upper that is decorated with embroidered eyes, a nose and a mouth of a pumpkin and a thickly padded midsole. The 1.5 mm thick rubber/plastics outer sole has a layer of embedded textile threads that are visible throughout most of the external surface in contact with the ground. You suggest classification in subheading 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), the provision for footwear with non-durable textile material applied to the outer sole. As the textile threads are embedded within the rubber plastic, this office feels the textile material would be considered durable; therefore, the slipper will be classified elsewhere. The applicable subheading for item 808746, the unisex slipper, will be 6405.20.9015, HTSUS, which provides for “Other footwear: With uppers of textile materials: Other: House slippers.” The general rate of duty will be 12.5 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either

the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Stacey Kalkines at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division