CLA-2-64:OT:RR:NC:N2:247
Ms. Michelle M. Klein
Fourstar Group USA
26840 Fargo Ave., Suite C
Bedford Heights, Ohio 44146
RE: The tariff classification of footwear from China
Dear Ms. Klein:
In your letter dated August 6, 2018, you requested a tariff classification ruling.
Samples of two styles, identified as “green” and “yellow,” of women’s open toe/open heel, below-the ankle, house slippers were submitted with your request. The outer sole of style “yellow” consists of rubber or plastics. The external surface area of the outer sole of style “green” is comprised of rubber/plastics with a textile covering. The outer soles which are not over 3.5 mm in thickness and consist of cellular rubber, meet the tariff definition of “house slippers” under Statistical Note 1(d)(i) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The external surface area of the uppers are composed of non-vegetable textile materials. Both styles have a thong between the first and second toes, faux fur insoles, and textile edging around the perimeter. The rubber/plastic components account for more than 10 percent of the total weight of each slipper. You provided an F.O.B. value of $0.50 per pair.
The applicable subheading for the green style will be 6404.19.3715, 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; footwear of the slip-on type; footwear not less than 10 percent by weight of rubber or plastics; 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 percent ad valorem
The applicable subheading for style “yellow” will be 6404.19.3915, 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: not sports footwear; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; other: house slippers. 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 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