U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates real-time
The tariff classification of footwear made in China.
NY F89098 October 25, 2000 CLA-2-64:RR:NC:TA:347 F89098 CATEGORY: Classification TARIFF NO. 6404.19.35 Ms. Andrea Putin Savant Customs Broker & Freight Forwarders Inc. 11 Broadway, Suite 1068 New York, NY 10004 RE: The tariff classification of footwear made in China. Dear Ms. Putin: In your letter dated June 28, 2000 you requested a classification ruling on behalf of your client Braha Industries, Inc. for a textile slipper, style T994943/A with a combination rubber/plastics and textile outer sole. We regret the delay in responding but, as you know, the sample was sent to the customs laboratory for a percentage measurement of the component materials of the outer sole. Note 4. (b) to Chapter 64, Harmonized Tariff Schedule of the United States, (HTS), provides: The constituent material of the outer sole shall be taken to be the material having the greatest external surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The sole is a unit-molded, cupped sole of rubber/plastics. A thin layer of woven textile fabric has been affixed to the surface of certain floral design sections of the sole. The entire perimeter of the sole is rubber/plastics however, this portion of the sole has been excluded from our surface area measurement as it is not in contact with the ground. You have submitted a lab report from Consumer Testing Laboratories, Inc. indicating that the outer sole of the submitted sample is “textile.” Our measurement of the outer sole indicates a surface area which is predominantly rubber/plastics. The applicable subheading for style T994943/A will be 6404.19.35, HTS, which provide for footwear with outer soles of rubber or plastics, and uppers of textile materials, other, footwear with open toes or open heels, other. The rate of duty will be 37.5 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.