CLA-2-64:OT:RR:NC:N2:247
Mr. William L. Marvin
Prime Creative LLC
6 Standish Way
Canton, MA 02021
RE: The tariff classification of footwear from China
Dear Mr. Marvin:
In your letter dated October 23, 2018, you requested a tariff classification ruling. The submitted sample will be returned to you.
The instant sample, identified by you via email as “Ultra-Leisure,” is a unisex, closed-toe, closed-heel, below-the-ankle, slip-on, cushioned, house slipper. The upper is made from terry cloth or velour textile material. It features non-functional laces with a toggle closure and a polyurethane foam insole. The item does not have a separate tongue. The outer sole is made from foamed EVA rubber or plastics. Via email you confirmed that the house slipper is more than 10 percent by weight of rubber or plastics. The slipper’s outer sole measures 6 mm thick. It is over 8mm thick when including all of the sole components and measured at the ball of the foot. Therefore, it does not qualify as a “house slipper” pursuant to Statistical Note 1(d)(i), (ii), or (iii) to Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS).
You suggest classification of style Ultra-Leisure under subheading 6405.20.9015, HTSUS, as footwear with an upper of textile material, other, house slippers. We disagree. Heading 6405 includes footwear not described in any of the previous headings within chapter 64. It does not include footwear with textile uppers and rubber/plastic outer soles classified in heading 6404. As stated above, style Ultra-Leisure does not qualify as a “house slipper” pursuant to Statistical Note 1(d) (i), (ii), and (iii) to Chapter 64, HTSUS.
The applicable subheading for the Ultra-Leisure slipper will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; more than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 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 the 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