CLA-2-64:OT:RR:NC:N2 247
Mr. John Kim
Express Customhouse Broker, Inc.
1010 Northern Blvd., Suite #330
Great Neck, NY 11021
RE: The tariff classification of footwear from China
Dear Mr. Kim:
In your letter dated February 5, 2025, you requested a tariff classification ruling on behalf of your client, the Cheveux Corporation. The footwear samples submitted were examined and are being returned.
Although the three items you have submitted for review are identified as slippers, they are not “house slippers” as described in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 64, Statistical Note 1(d). All have outer soles over 3.5 mm thick and can be worn outdoors.
Slipper-02-WPE002 is below the ankle footwear having a closed toe, a closed heel, and an upper made with textile materials. The external surface area of the upper (esau) consists of textile resembling suede and a center seam. It has edging around the topline that is decorated with zig-zag stitching. The shoe is lined with plush material around the top, sides, heel, and under the foot. The fibers of the lining measure ½ inch, uncompressed, rendering the shoe protective against cold weather. The outer sole is made of rubber or plastics and measures 1 inch to 1 ¼ inches tall.
The applicable subheading for the Slipper-02-WPE002 will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather and composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women. The rate of duty will be 37.5 percent ad valorem.
Slipper-01-WPE008 is below the ankle footwear having a closed toe, an open heel, and an upper made of textile materials. The esau consists of textile resembling suede over the forefoot, an embroidered strip measuring approximately 7/16 inch over the vamp, and a plush collar measuring approximately 2 inches wide. The shoe is lined with plush material around the top, sides, and under the foot. This style has an open heel and is not considered protective against cold weather. The outer sole is made of rubber or plastics and measures 1 inch to 1 ¼ inches tall. Rubber/plastic makes up ten percent or more of the total weight of the shoe. It does not have a foxing or foxing-like band.
Slipper-03-SPE7393 is below the ankle footwear having a closed toe, an open heel, and an upper made of textile material. The esau consists of crocheted textile over the forefoot and a plush collar measuring approximately 2 inches wide. The shoe is lined with plush material around the top, sides, and under the foot. This style has an open heel and is not considered protective against cold weather. The outer sole is made of rubber or plastics and measures approximately 3/8 inches tall. Rubber/plastic makes up ten percent or more of the total weight of the shoe. It does not have a foxing or foxing-like band.
The applicable subheading for the styles identified as Slipper-01-WPE008 and Slipper-03-SPE7393 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: Other: Other: Other: For women. The rate of duty will be 37.5 percent ad valorem.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheadings 6404.19.2060 and 6404.19.3960, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.19.3960, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6404.19.3960, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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