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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Federal Register
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CIT & Federal Circuit
Ruling Age
26 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-08 · Updates monthly
The tariff classification of footwear from China
NY E84961 August 20, 1999 CLA-2-64:RR:NC:TA:347 E84961 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Flora Yee Williams-Sonoma, Inc. 100 North Point Street San Francisco, CA 94133 RE: The tariff classification of footwear from China Dear Ms. Yee: In your letter dated July 20, 1999 you requested a tariff classification ruling. The submitted sample, identified by you as “Pottery Barn Kids, sku #3432523”, is, as you state, a pair of infant’s 100% acrylic textile crocheted booties. This soft sock-like baby bootie has an all textile upper and a separately sewn-on textile outer sole. The applicable subheading for this soft soled, acrylic textile baby bootie, 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 not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the upper, by weight, consists of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. We note that the submitted sample is not marked with the country of origin China. Therefore, if imported as is, this footwear item will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, these booties 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.” We are returning the sample as you requested. 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
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CIT and CAFC court opinions related to the tariff classifications in this ruling.