CLA-2-64:OT:RR:NC:N2:247
Mr. C.J. Erickson
Cowan, Liebowitz & Latman, P.C.
114 West 47th Street
New York, NY 10036
RE: The tariff classification of footwear from China
Dear Mr. Erickson:
In your letter dated December 26, 2018, you requested a tariff classification ruling on behalf of your client Frette North America. The sample sent for review will be returned.
The half-pair sample, identified as a “house slipper,” is a closed-toe/open-heel, below-the-ankle slipper. The upper is made of polyester textile material. The outer sole unit is constructed from cardboard and a rubber/plastic foam cushion, covered with textile. The external surface of the outer sole in contact with the ground is textile material with polyvinyl chloride (PVC) plastic tractions dots that are spaced approximately ¼-inch apart.
In your letter, you suggested a classification under subheading 6404.19.3020, Harmonized Tariff of the United States, (HTSUS), which provides for footwear with outer soles of rubber, plastics, and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners; less than 10 percent by weight of rubber or plastics: other: house slippers: other. We disagree. The external surface of the outer sole of the subject slipper features textile material with widely spaced, small, rubber/plastics traction dots. The constituent material, that which has the greatest surface area in contact with the ground, is textile. Since the slipper has an upper of textile material and an outer sole of textile material, the shoe will be classified in heading 6405.
The applicable subheading for “house slipper” will be 6405.20.9015, 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division