CLA-2-64:OT:RR:NC:N2 247
Ms. Jacqueline A. Turner
WEMCO Inc.
200 James Drive East
St. Rose, LA 70087
RE: The tariff classification of house slippers from China
Dear Ms. Turner:
In your letter dated December 11, 2024, you requested a tariff classification ruling on behalf of your client, Totes Isotoner Corporation. The submitted sample will be returned as requested.
The merchandise is a woman’s, closed toe, open heel, indoor slipper that is identified as style F25W114R. The tufted upper is made from man-made textile material over rubber/plastic padding. It has a textile wrapped rubber/plastic memory foam midsole. The rubber/plastic outer sole has a textile application covering the majority of the external surface area that touches the ground. The weight of the rubber/plastic components make up ten percent or more of the total weight of the shoe. The value provided is $3.08 per pair.
You suggested classification under subheading 6404.19.3715, Harmonized Tariff Schedule of the United States (HTSUS), which provides for house slippers as defined in Chapter 64 Statistical Note 1(d). We disagree. The physical dimensions of the component parts are not described by Chapter 64 Statistical Note 1(d). You also suggest classification under subheading 6404.19.3760, HTSUS. We agree.
The applicable subheading for the woman’s slipper - style F25W114R will be 6404.19.3760, 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 with open toes or open heels: Other: 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 U.S. note 5 to this chapter: Other: For women. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division