The tariff classification of footwear made in China.
Active· CBP ruling HQ d84738· Issued 1998-12-02
Ruling text
NY D84738
December 2, 1998
CLA-2-64:RR:NC:TA:347 D84738
CATEGORY: Classification
TARIFF NO. 6404.19.20.
Mr. Steven M. Markt
2840 Scarborough.
Cleveland Heights, OH 44118
RE: The tariff classification of footwear made in China.
Dear Mr. Markt:
In your letter dated November 9, 1998 you requested a
classification ruling on an item which you describe as a
waterproof slipper, trademark SKI*PERS. You state that the
slipper is composed of 5 percent nylon and 93 percent neoprene
rubber with 2 percent plasticized rubber ink. You also state
that the seams of the slipper are edge glued, sewn and edge taped
to ensure a waterproof coefficient. In a telephone conversation
you indicated that the product will be worn by snow skiers when
they remove their ski boots.
The slipper has an upper of textile material. The outer
sole is also composed of this same textile material with a
pattern of closely spaced rubber or plastics snow flake designed
appliques. These rubber or plastics appliques form the
constituent material of the outer sole which has the greatest
surface area in contact with the ground. In this regard the
slipper has an outer sole of rubber or plastics. The slippers
are sold to consumers packed in a textile draw-string storage
bag. The slipper and storage bag are considered a set for tariff
purposes with the essential character of the set imparted by the
slippers.
The applicable subheading for SKI*PERS will be 6404.19 20,
Harmonized Tariff Schedule of the United States, (HTS), which
provides for footwear with outer soles of rubber or plastics and
uppers of textile materials, other than sports footwear, 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 . The rate of duty will be 37.5 percent ad
valorem.
This ruling is being issued under the provisions of Part
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter 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 this ruling, contact National Import
Specialist, Richard Foley at (212) 466-5890.
Sincerely,
Robert Swierupski
Director,
National Commodity
Specialist Division
Source: rulings.cbp.gov — ruling d84738, retrieved 2026-10-12T05:38:47Z, republished verbatim. This digest is informational; only CBP issues binding rulings.