U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6405.20.90
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CIT & Federal Circuit
Ruling Age
25 years
Data compiled from CBP CROSS Rulings, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-15 · Updates real-time
The tariff classification of textile footwear from China.
NY F89236 July 26, 2000 CLA-2-64:RR:NC:TP:347 F89236 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of textile footwear from China. Dear Ms. Wierbicki: In your letter dated June 29, 2000, written on behalf of your client, Avon Products Inc., you requested a tariff classification ruling. You have submitted a sample of what you describe as a girl’s closed-toe, open heel slipper, “Little Princess Slipper” #PP208124. You state the footwear is made of an upper of knit textile material of man-made fiber, an elasticized textile heel strap, 1½ inch high sponge platform heel and a sole that is reinforced with cardboard. You also state that the external surface of the sole is covered with a woven textile material incorporating traction dots that measure approximately 3/32 inches in diameter, 1/32 inches thick, spaced 5/16 inches from one another (on center and side to side) and 5 to 1 inch, on a diagonal, appearing to be symmetrically placed. Visual examination indicates that the external surface area of the outer sole is predominated by the textile material. Therefore, the constituent material of the outer sole for this shoe is considered to be textile. The applicable subheading for the 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
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CIT and CAFC court opinions related to the tariff classifications in this ruling.