Cozy Plush Indoor House Slippers

These house slippers feature soft plush textile uppers and outer soles primarily made of textile materials (not qualifying under US note 5 for durability), with rubber or plastic as the base material having the greatest ground contact per chapter note 4(b). Valued between $6.50 and $12 per pair, they are designed exclusively for indoor use as comfortable house footwear. Classification under 6404.19.87.15 reflects the textile upper (non-vegetable fibers) and specific sole composition.

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.

6404.19Same rate: 22.5%

If valued over $12/pair

Higher valuation exceeds the $6.50-$12/pair threshold, moving to the next value band in the same footwear structure.

6405.20.90Same rate: 22.5%

If outer soles lack sufficient rubber/plastics contact area

If textile covers most ground contact and qualifies under US note 5 as durable, it shifts to Chapter 64 footwear with primarily textile soles.

6115.95.90.00Higher: 31% vs 22.5%

If knitted or crocheted without fixed outer sole

Panty hose, socks, and similar knitted articles without a distinct outer sole of rubber/plastics fall under Chapter 61.

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Import Tips & Compliance

Verify valuation documentation shows $6.50-$12/pair to avoid reclassification to higher/lower value subheadings

Conduct material surface area tests per chapter note 4 to confirm textile upper dominance and sole composition, retaining lab reports for CBP review

Label clearly as 'house slippers' and ensure no outdoor/sports features to prevent shifts to 6404.19 other categories