CLA-2-64:OT:RR:NC:N3:447
Ms. Sharon Pearce
Jack Lewin Associates TCM International
P.O. Box 66381
Chicago, IL 60666
RE: The tariff classification of footwear from China
Dear Ms. Pearce:
In your letters dated February 24, 2014 and October 20, 2014, you requested a tariff classification ruling on behalf of Aldi. As requested the sample is being returned.
The instant sample, identified as Style number: 0928, is a men’s slip-on closed-toe, closed-heel slipper that does not cover the ankle. The upper is made from textile which you state is not of vegetable fibers. The vamp features two metal grommets with a tied non-functional rubber/plastics lace. The sides and back of the topline have a rubber/plastics trim with a non-functional lace. The inside of the slipper is lined with a plaid textile fabric. The stitched on outer sole is made from rubber/plastics with widely spaced embedded rows of textile thread. Much of the textile has been mostly embedded within the rubber or plastics and is not visible or tactile on the exterior surface. The outer sole measures less than 3.5 mm in thickness and qualifies as a “house slipper” pursuant to Statistical Note 1(d)(i) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The slipper is not protective and features a foxing or foxing like band. You state that the slipper is not valued over $3/pair.
We disagree with your classification of Style number: 0928 under 6404.19.3715, HTSUS, house slippers 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. As stated above the textile on the outer sole has been mostly embedded within the rubber or plastics and is not visible or tactile on the exterior surface. The slipper also has a foxing or foxing like band.
The applicable subheading for Style number: 0928 will be 6404.19.5915, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: other: valued not over $3/pair: other: other… house slippers The rate of duty will be 48 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division