U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6404.20.60
$22.2M monthly imports
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Federal Register
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Related notices & rules
Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register · As of 2026-05-05 · Updates monthly
The tariff classification of a woman's slipper from HongKong.
NY 860139 FEB 23, 1991 CLA-2-64:S:N:N3D:346 Y 860139 CATEGORY: Classification TARIFF NO.: 6404.20.60 Ms. Linda Lui Nu Shoes, Inc. 29 West 56 Street New York, New York 10019 RE: The tariff classification of a woman's slipper from Hong Kong. Dear Ms. Lui: In your letter dated February 1, 1991, you requested a tariff classification ruling. The submitted sample, which you state is your style #C457, is a woman's textile slipper. The slipper has an upper of a textile velour material and has a small textile bow going across the vamp, an elasticized top line, a foam plastic midsole filler, and a stitched on suede leather outer sole. Embroidered on the toe portion is a flower pattern and the word "GITANO". The embroidery appears to be done in cotton thread. You state that the slipper is over 50% by weight of textile, rubber and plastic materials, and that it is over 10% by weight of rubber and plastics. We note that the submitted sample is not permanently marked with the country of origin. The slipper does have a removable sticker which says "SALES SAMPLE", and on this sticker the country of origin is stated. We presume that the slipper will not be imported with this sticker. Therefore, if imported as is, the slipper submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit". The applicable subheading for this slipper will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; and which is, by weight, over 50% as a total of textile materials, rubber and plastics, and over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. 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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