U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of footwear from China
N265981 July 20, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Ms. Antoinette McKnight The American Companies 250 Moonachie Rd, 5th Floor Moonachie, NJ 07074 RE: The tariff classification of footwear from China Dear Ms. McKnight: In your letter dated March 26, 2015, you requested a tariff classification ruling on behalf of your client Welspun USA for slippers with style numbers CRFG-SL-EXSM-01 “Women’s Extra Small,” CRFG-SL-SM-01 “Women’s Small,” CRFG-SL-MR-02 “Unisex Medium,” and CRFG-SL-LG-01 “Men’s Large.” The sample pair of slippers is being returned as your requested. The representative sample submitted is a unisex closed toe/open heel, below-the-ankle, house slipper with a polyester textile material upper. The exterior surface area of the outer sole is polyester with small rubber or plastic traction dots. The slipper has a cotton textile trim surrounding the perimeter of the sole. You provided a F.O.B. value of $3.20 per pair. The applicable subheading for unisex style numbers CRFG-SL-EXSM-01 “Women’s Extra Small,” CRFG-SL-SM-01 “Women’s Small,” CRFG-SL-MR-02 “Unisex Medium,” and CRFG-SL-LG-01 “Men’s Large” 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. Please note the submitted sample doesn’t 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." 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/. 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: STACEY.KALKINES@CBP.DHS.GOV Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division