U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6405.20.90
$9.9M monthly imports
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Ruling Age
33 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-05 · Updates monthly
The tariff classification of two slipper booties from China.
NY 878269 OCTOBER 05,1992 CLA-2-64:S:N:N3D:346-T 878269 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Allan Biegaj Pacific Accord Trading Company 619 Roscommon Place Vacaville, CA 95688 RE: The tariff classification of two slipper booties from China. Dear Mr. Biegaj: In your letter dated September 11, 1992, you requested a tariff classification ruling. The submitted samples are two toddler sized slipper booties, with synthetic textile uppers designed to resemble cuddly animal shapes and faces, crafted of synthetic plush and velour materials. Both slippers have elasticized knit textile sock tops and soft woven textile outer soles with rubber/plastic traction dots evenly distributed over the sole's surface. You have identified the "monkey face" slipper as Article # 90134. The traction dots on its outer sole are approximately 1/32 inch thick, 1/8 inch in diameter and spaced diagonally about 3/8 inch apart on center. The "cat face" slipper, identified by a photograph as Article # 91037, has traction dots on its outer sole approximately 1/32 inch thick, 1/8 inch in diameter and spaced diagonally about 1/6 inch apart, on center. Based on previous Headquarters rulings, it has been determined that soft outer soles of textile materials with rubber/plastic traction dots of this thickness and these spacing configurations, will have more of the textile material than the rubber/plastics contacting the ground. The constituent material of the outer sole for both these slipper samples is, therefore, textile. The applicable subheading for the two slippers described above will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole's external surface is predominately other than rubber, plastic, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of fiber other than vegetable fiber or wool; and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5 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
Other CBP classification decisions referencing the same tariff code.
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Request for comments and notice of public hearing.
CIT and CAFC court opinions related to the tariff classifications in this ruling.