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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CIT & Federal Circuit
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 a child's slipper from China.
NY 882521 February 18, 1993 CLA-2-64:S:N:N8:346 T 882521 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Leonard M. Shayne Leading Forwarders Inc. JFK International Airport 144-30, 156 Street Jamaica, NY 11434 RE: The tariff classification of a child's slipper from China. Dear Mr. Shayne: In your letter dated February 2, 1993, on behalf of Hayley Imports Inc., you requested a tariff classification ruling. The submitted sample, Style #A4583AI/VL, is a child's bootie type soft slipper, approximately 4 1/2 inches high. It has a synthetic textile velour upper with some decorative embroidery at the side of the heel. It also has a textile covered, non-rigid foam plastic bottom, with rubber/plastic traction dots measuring about 1/16 inch in diameter and spaced diagonally about 3/8 inch apart, on center. The constituent material of the outer sole which has the greatest surface area in contact with the ground is textile. The applicable subheading for this slipper will be 6405.20.90, 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 the upper, by weight, predominately consists of fibers other than vegetable fibers or wool; and in which there is a line of demarcation between the sole and the upper. The rate of duty will be 12.5 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, the shoe will be considered not legally marked under the provisions of 19 CFR 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." 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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CIT and CAFC court opinions related to the tariff classifications in this ruling.