U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6405.20.90
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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 from China.
NY I80135 April 15, 2002 CLA-2-64: RR: NC: TP: 347 I80135 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China. Dear Ms. Lia: In your letter dated March 28, 2002, you requested a tariff classification ruling. The submitted two half pair samples are described as follows: Item # C20B1874 - A closed-toe, closed-heel, bootie-style slipper which covers the ankle and has a fleece-like textile upper. The slipper has a toggle drawstring closure that encircles the slipper approximately 2-inches from the top line. You have indicated that the outer sole is composed of 100% Thermal Plastic Resin (TPR) to which a textile overlay has been adhered to the walking surface. Item # C20D0069 - A closed-toe, closed-heel, below the ankle indoor “unisex” slipper with a fleece-like textile upper. The shoe features a suede leather sidewall approximately 1-inch wide that encircles the shoe. The outer sole is also composed of 100% Thermal Plastic Resin (TPR) to which a textile overlay has been adhered to the walking surface. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to 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 soles of these shoes are composed of unit-molded rubber 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 the rubber/plastic sole is not explained. Due to the fact that this type of footwear is inappropriate for outdoor wear we feel that the textile material, which 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 this shoe has an outer sole with an external surface area predominantly of textile material. The applicable subheading for item numbers C20B1874 and C20D0069 will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather, other. The rate of duty will be 12.5% ad valorem. We are returning the samples as you requested. 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 646-733- 3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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