U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of footwear from China
N200440 February 7, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Greg Fields Vera Bradley 2208 Production Road Fort Wayne, IN 46808 RE: The tariff classification of footwear from China Dear Mr. Fields: In your letter dated January 12, 2012 you requested a tariff classification ruling. The submitted sample identified as concept number “C 903,” is a pair of women’s closed toe/open heel “house slippers” with 100% polyester fleece textile material uppers. The 100% polyester material outer soles feature rubber/plastic (resin) traction dots on their surface which measure approximately 1mm in diameter and are interspersed approximately ¼ of an inch apart on center. Consequently, the constituent material of the outer soles having the greatest external surface area in contact with the ground when worn is textile. The applicable subheading for the women’s house slippers, concept number “C 903” 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 percent 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, Thomas J. Russo Director National Commodity Specialist Division
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