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
26 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-09 · Updates monthly
The tariff classification of a soft textile shoe from China.
NY F85089 April 11, 2000 CLA-2-64:RR:NC:TP:347 F85089 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Ted Conlon Four Star International 229 East Main Street, Suite 201 Milford, MA 01757 RE: The tariff classification of a soft textile shoe from China. Dear Mr. Conlon: In your letter dated March 24, 2000 you requested a tariff classification ruling. You have submitted a sample of a soft textile shoe, #23172708H, with a closed toe and heel, which has an upper made of plush textile material. The upper also features a “chick head” made of the same textile material that, when pressed, makes a chirping sound. The sole is made of a soft textile material that is covered with an evenly spaced pattern of what we assume to be protruding rubber/plastic dots. The dots are slightly rounded on the ground contact side and are about 2 mm in diameter. Due to the soft textile outer sole and lack of a semi-rigid midsole, more of the textile material contacts the ground than rubber/plastics. Therefore, the constituent material of the outer sole for this shoe is considered to be textile. The applicable subheading for the textile shoe 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, 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 which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. We also note that the submitted sample is 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.” 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
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.