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E833221999-07-02New YorkClassification

The tariff classification of a textile shoe from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6404.19.35

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Federal Register

2 docs

Related notices & rules

Court Cases

8 cases

CIT & Federal Circuit

Ruling Age

26 years

Data compiled from CBP CROSS Rulings, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-20 · Updates real-time

Summary

The tariff classification of a textile shoe from China.

Ruling Text

NY E83322 July 2, 1999 CLA-2-64:RR:NC:TP:347 E83322 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Jodi Ziegler Pleasant Company 8400 Fairway Place Middleton, WI 53562-2554 RE: The tariff classification of a textile shoe from China. Dear Ms. Ziegler: In your letter dated June 10, 1999, you requested a tariff classification ruling. You have submitted a sample of what you state is a slipper, style #5045-00, with a 100% EVA outer sole that is 1/2 of an inch in height, an upper made of 80 cotton/20 polyester, and a lining made of 60 cotton/40 polyester. This slip-on shoe has a closed toe and an open heel. The insoles feature a sewn-in label with the name “American Girl” printed on them. The applicable subheading for the shoes will be 6404.19.35, 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 rubber and/or plastics, footwear with open toes or open heels, which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. §1304. Accordingly, the shoes 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.” Section 134.46 of the Customs Regulations (19 C.F.R. §134.46) provides that in any case where the words “U.S.,” “American,” or any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on any imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other words of similar meaning. In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears. There is no indication in your letter that the logo “American Girl,” located on the insoles of the submitted samples, is a registered trade name. If it is, then section 134.47 of the Customs Regulations (19 C.F.R. §134.47) applies which provides that [w]hen as part of a trademark or trade name or as part of a souvenir marking, the name of a location in the United States or “United States” or “America” appear, the article shall be legibly, conspicuously, and permanently marked to indicate the name of the country of origin of the article preceded by “Made in,” “Product of,” or other similar words, in close proximity or in some other conspicuous location. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6404.19.35

Other CBP classification decisions referencing the same tariff code.

Federal Register (2)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.

Court of International Trade & Federal Circuit (5)

CIT and CAFC court opinions related to the tariff classifications in this ruling.