Ms. Sandy D. Marsh
Totes Isotoner Corporation
9655 International Blvd.
Cincinnati, OH 45246
RE: The tariff classification of footwear from China
Dear Ms. Marsh:
In your electronic ruling submitted on March 11, 2014 you requested a tariff classification ruling.
The photograph of the shoe submitted by you and identified as style #A91025FAL, is a men’s house slipper with a textile material upper that does not cover the ankle. The molded rubber or plastics sole is stitched to the upper and overlaps it entirely, except at the toe or heel. It appears from the photograph that the slipper has a foxing-like band. The rubber or plastics outer sole has a thin layer of textile material applied to it that you state did not pass the ISO 20871 test for durability and strength pursuant to Note 5 of Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). You provided an F.O.B. value over $3.00 but not over $6.50/pair.
The applicable subheading for the men’s house slipper identified as style #A91025FAL will be 6404.19.7715, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, except footwear having a foxing or a foxing-like band; valued over $3 but not over $6.50/pair: other: footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: 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/.
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: firstname.lastname@example.org.
Gwenn Klein Kirschner
National Commodity Specialist Division