Adhesive Bonded Plush House Slippers

Cozy house slippers featuring a plush textile upper made from synthetic fibers like polyester, with an outer sole primarily of textile material (not qualifying under US note 5 for durability) backed by thin rubber affixed exclusively with adhesive. Valued between $3 and $6.50 per pair, these lack foxing or overlapping soles except possibly at toe/heel, fitting HTS 6404.19.61.15 as house slippers for indoor use.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China12.5%+10.0%22.5%
🇲🇽Mexico12.5%+10.0%22.5%
🇨🇦Canada12.5%+10.0%22.5%
🇩🇪Germany12.5%+10.0%22.5%
🇯🇵Japan12.5%+10.0%22.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6404.19.90Higher: 26.5% vs 22.5%

If valued over $6.50/pair

Exceeds the $3-$6.50 value threshold, shifting to other footwear in 6404.19 not specified in lower value subheadings.

6405.20.90Same rate: 22.5%

If outer sole is predominantly rubber/plastics by ground contact area

Chapter Note 4(b) classifies based on sole material with greatest ground contact; durable rubber sole changes from textile-dominant.

6404.19.61.30Same rate: 22.5%

If uppers contain vegetable fibers like cotton

Subheading specifies 'other than vegetable fibers'; cotton or similar shifts to the vegetable fiber house slipper category.

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Import Tips & Compliance

Verify sole material surface area in contact with ground is predominantly textile per Chapter Note 4(b); document lab tests if challenged

Provide value declarations and adhesive-only construction proof to avoid reclassification to foxed footwear subheadings

Label fiber content accurately as non-vegetable textiles; common pitfall is misstating value leading to wrong duty bracket

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