U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6405.20.30
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Federal Register
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Ruling Age
24 years
Data compiled from CBP CROSS Rulings, Federal Register · As of 2026-05-16 · Updates real-time
The tariff classification of footwear made in China.
NY H83062 July 11, 2001 CLA-2-64:RR:NC:TA:347 H83062 CATEGORY: Classification TARIFF NO. 6405.20.30 Mr. Robert B. Silverman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of footwear made in China. Dear Mr. Silverman: In your letter dated June 28, 2001 you requested a classification ruling on behalf of your client, Renaissance Imports, Inc. for a women’s slipper. You have submitted a sample of style CW11924-135 which, you describe as a women’s slipper with closed toe and open heel. The upper is made of vegetable fiber. The outsole features cloth covered soles of 100% man-made textile materials. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HS), states that the constituent material of the outer sole shall be the material having the greatest 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 Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination. The outer sole is composed of a unit-molded rubber sole to which textile fabric has been adhered to the external surface in contact with the ground. The purpose of the textile material on the surface of these rubber soles is not explained. This type of outer sole is inappropriate for outdoor wear. However, we feel that the textile material, which you state accounts for the greatest surface area in contact with the ground when in use, is plausible soling material for footwear of this type, (i.e. for indoor use exclusively). In this regard, we agree that style no. CW11924-135 has an outer sole with an external surface area predominantly of textile material. The applicable subheading for style CW11924-135 will be 6405.20.30, Harmonized Tariff Schedule of the United States, (HTS) which provides for other footwear with uppers of textile material, having uppers of vegetable fibers and outer soles of other than rubber, plastics leather or composition leather, other, The rate of duty will be 7.5 percent ad valorem. The submitted sample is 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
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