U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of footwear from China
N271991 February 5, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Peter Salvato Import Commodity Group, Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letter dated January 6, 2016, you requested a tariff classification ruling on behalf of your client Team Beans LLC. The submitted sample will be returned as requested. The submitted sample identified as style # SLPWM##16FURMOC “Women’s Knit Moccasin” is a women’s closed toe/closed heel, below-the-ankle, slip-on slipper with an outer sole of rubber/plastics with a textile covering. The material of the outer sole, having the greatest surface area in contact with the ground, is textile. The external surface area of the upper is 100 percent polyester. The bootie is fully lined and features a faux fur cuff around the ankle. The applicable subheading for the style # SLPWM##16FURMOC “Women’s Knit Moccasin” women’s slip-on bootie slippers, 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/. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division