U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of unisex footwear from China
N094995 March 8, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Ms. Jolene Grinstead 17829 Valley Blvd. Industry, CA 91744 RE: The tariff classification of unisex footwear from China Dear Ms. Grinstead: In your ruling request dated February 18, 2010 you requested a tariff classification ruling for unisex house slippers. The submitted sample which you identify as Item# NECYFLAT, is a size 9/10 closed toe/open heel slip-on house slipper that has an outer sole composed of rubber/plastic which is completely covered with a thin layer of textile material molded onto its surface. In a telephone conversation with our office, you identified the upper as being composed of 100% polyester textile material and stated that the slipper is to be worn indoors only by both men and women alike (unisex). You suggest that this item be classified under subheading 6405.20.9015. We agree with this classification. The applicable subheading for Item# NECYFLAT, unisex house slipper will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: house slippers. The rate of duty will be 12.5% ad valorem. 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 http://www.usitc.gov/tata/hts/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division