Base
E841071999-07-16New YorkClassification

The tariff classification of footwear from Hong Kong or China

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-08 · Updates monthly

Summary

The tariff classification of footwear from Hong Kong or China

Ruling Text

NY E84107 July 16, 1999 CLA-2-64:RR:NC:TA:347 E84107 CATEGORY: Classification TARIFF NO.: 6404.19.3515 Ms. Diane Sutera S .J. Stile Associates Ltd. Hemisphere Center Route 1 & 9 South Newark, NJ 07114 RE: The tariff classification of footwear from Hong Kong or China Dear Ms. Sutera: In your letter dated June 28, 1999, on behalf of Lodging Concepts Inc., you requested a tariff classification ruling. The submitted sample, no style number indicated, is a pair of open-toe, open-heel house slippers, with textile uppers and stitched-on foamed plastic outer soles. We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the slippers will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, the slippers will 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 house slipper will be 6404.19.3515, 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; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more 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 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