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8534531990-06-25New YorkClassification

Classification of a Textile Slipper from Hong Kong. Dear Ms. Jeffries: In your letter dated June 4, 1990, you requested a tariffclassification ruling, on behalf of your client, Best ConsumerProducts.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

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Primary HTS Code

6405.20.90

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Federal Register

1 doc

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1 case

CIT & Federal Circuit

Ruling Age

35 years

Data compiled from CBP CROSS Rulings, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-19 · Updates real-time

Summary

Classification of a Textile Slipper from Hong Kong. Dear Ms. Jeffries: In your letter dated June 4, 1990, you requested a tariffclassification ruling, on behalf of your client, Best ConsumerProducts.

Ruling Text

NY 853453 June 25,1990 CLA-2-64:S:N:N3D:346 Y 853453 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Norma Jeffries AFI (California) Inc. 110 Pine Avenue, Suite 910 Long Beach, California 90802 RE: Classification of a Textile Slipper from Hong Kong. Dear Ms. Jeffries: In your letter dated June 4, 1990, you requested a tariff classification ruling, on behalf of your client, Best Consumer Products. The submitted sample is a novelty style, textile plush slipper somewhat resembling a "dinosaur" foot. The slipper has an upper made of 100% plush manmade textile with polyester fiber fill stuffing. The slipper has three sewn-on polyurethane/polyfiber filled "claws" at the front, and an outer sole made of manmade textile material. You have enclosed, with the sample, a battery operated sound producing mechanism which, you state, will be located on the inside of the slipper and will produce a dinosaur roar when the wearer walks. You state that the item is a slipper for "warmth and novelty". We do not consider this item to be "toy footwear" for Tariff purposes. We assume that these items will be imported in pairs and that they will not be sold at retail with the "dinosaur glove" for which you have also requested a classification ruling. We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit". The applicable subheading for the slipper described above will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole's external surface is predominately other than rubber, plastic, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of fiber other than vegetable fiber or wool; and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

Related Rulings for HTS 6405.20.90

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Federal Register (1)

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Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.