Base
G806672000-09-06New YorkClassification

The tariff classification of footwear from 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 China

Ruling Text

NY G80667 September 6, 2000 CLA-2-64:RR:NC:TA:347 G80667 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Gary Tambellini Qwaruba Shearling Footwear PO Box 1560 Stanwood, WA 98292 RE: The tariff classification of footwear from China Dear Mr. Tambellini: In your letter dated August 14, 2000 you requested a tariff classification ruling. The submitted half pair sample is, as you state, a unisex house slipper that you identified as “manufacturer’s style number “FTSC.” This open back slipper has a below-the-ankle height, man-made textile fleece-like upper, a semi-rigid foam plastic mid-sole and a separately sewn-on, non-woven textile outer sole. The applicable subheading for this house slipper, “style number FTSC”, will be 6405.20.9015, 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 largest fabric of the upper consist, by weight, predominately 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. 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