CLA-2-64:OT:RR:NC:N3:447
Andrea N. Judy
C.H. Robinson International, Inc.
3955 Faber Place Drive, Ste. 200
North Charleston, SC 29405
RE: The tariff classification of men’s slippers from China
Dear Ms. Judy:
In your letter dated October 1, 2013, you requested a tariff classification ruling on behalf of Kayser-Roth Corporation, Greensboro, NC.
The sample submitted with your letter was forwarded to a Customs and Border Protection laboratory for analysis. Item S1749-C1 is a men’s slip-on, closed-toe/closed-heel house slipper. The upper consists of cotton corduroy and has a polyester lining and insole. The outer sole is made of molded rubber/plastic incorporating a layer of textile material to the outer surface in contact with the ground. Laboratory analysis found the sample to be 76.6 percent rubber/plastic, by weight, have an upper of 100 percent cotton textile, and not to have a foxing-like band. Additionally, the textile on the outer sole did not meet the requirements for strength and durability as per additional U.S. note 5. It is considered to have a rubber/plastic outer sole for classification purposes.
The applicable subheading for the Men’s Corduroy Loafer Slipper - Style S1749-C1 will be 6404.19.3630, Harmonized Tariff Schedule of the United States (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, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: with uppers of 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 U.S. note 5 to this chapter: for men. The rate of duty will be 7.5 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division