U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
6405.20.30
$15.2M monthly imports
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Federal Register
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Related notices & rules
Ruling Age
31 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register · As of 2026-04-29 · Updates monthly
The tariff classification of a textile slipper and a poolchair cover from China.
NY 802557 October 24, 1994 CLA-2-64:S:N:N8:346 802557 CATEGORY: Classification TARIFF NO.: 6405.20.30; 6304.92.0000 Mr. Vincent Yung International Sales Group 1860 Ala Moana Blvd. Ste 413 Honolulu, Hawaii, 96815 RE: The tariff classification of a textile slipper and a pool chair cover from China. Dear Mr. Yung: In your letter dated September 22, 1994, you requested a tariff classification ruling. The submitted samples are described as follows: (A) A foam padded slipper that, you state, has a terry textile upper (which we assume is of vegetable and not of man-made fibers) and a knit textile outer sole. It also has a cardboard midsole edged with textile piping. We assume, from your letter, that this slipper will be sold to consumers as is and that no other soling material will be added prior to final sale. (B) A pool chair cover which, you state, is made from a 100 percent cotton terry toweling fabric and measures 34 by 78 inches. The cover has a pocket on the back which is designed to fit over the backrest of a lounge chair. The applicable subheading for the " Terry slipper" will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight predominately consists of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included). The rate of duty will be 7.5 percent ad valorem. The applicable subheading for the "Pool chair terry cover" will be 6304.92.0000, HTS, which provides for other furnishing articles: Other: Not knitted or crocheted, of cotton. The rate of duty will be 7.2 percent ad valorem. The pool chair cover falls within textile category designation 369. Based upon international textile trade agreements, products of China are presently subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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