U.S. Customs and Border Protection · CROSS Database · 6 HTS codes referenced
Primary HTS Code
6402.20.00
$5.7M monthly imports
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Federal Register
1 doc
Related notices & rules
Ruling Age
25 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register · As of 2026-05-04 · Updates monthly
The tariff classification of textile footwear from China.
NY G89179 April 27, 2001 CLA-2-64:RR:NC:TP:347 G89179 CATEGORY: Classification TARIFF NO.: 6402.20.00, 6404.19.35, 6404.19.50, 6404.19.70, 6404.19.80, 6404.19.90 Tsuyoshima Int’l Co. Ltd. 108 South Franklin Avenue 2nd fl #17 Valley Stream, NY 11582 RE: The tariff classification of textile footwear from China. Dear Sir: In your letter dated April 12, 2001, you requested a tariff classification ruling. You have submitted samples for four styles of shoes. You state that shoe #B10 style T2P198-0 is made up of a rubber upper and a plastic outer sole. The one-piece, Y-strap upper is distinct from the sole, the ends of which penetrate and are secured by plugs into a one-inch thick sole of even thickness. The upper also features a loosely attached textile flower. The applicable subheading for shoe #B10 style T2P198-0 will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be free. You state that shoe #B6 style TT2521-5 is made up of a textile upper and a plastic outer sole. This slip-on shoe features open toes and open heels. You state that shoe #B4 style T2N757-1 is made up of a textile upper and a plastic outer sole. This is also a slip-on shoe with open toes and open heels, and features a loosely attached textile flower on the upper. The applicable subheading for shoe #B6 style TT2521-5 and shoe #B4 style T2N757-1 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the outer sole’s external surface is predominately rubber and/or plastics, footwear with open toes or open heels; footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, footwear which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem. Shoe #B1 style TE2605-0 is a slip-on with a closed toe/closed heel that you state is made up of a textile upper and an injected plastic outsole, with a foxing-like band overlapping the upper by more than ¼ inch all around the shoe’s perimeter. The applicable subheading for shoe #B1 style TE2605-0 will be either 6404.19.50 if valued not over $3.00 per pair, 6404.19.70 if valued over $3.00 but not over $6.50 per pair, 6404.19.80 if valued over $6.50 but not over $12.00 per pair, or 6404.19.90 if valued over $12.00 per pair, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately of textile material, in which the outer sole’s external surface is predominately of rubber and/or plastics, which is not “athletic” footwear, which is of the slip-on type, footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples 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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