U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6405.20.90
$9.9M monthly imports
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24 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-08 · Updates monthly
The tariff classification of footwear from China.
NY I80247 April 16, 2002 CLA-2-64: RR: NC: TP: 347 I80247 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Mike Diep TT Group Ltd. 1806 Wharncliffe Road S. London,Ont., N6L 1K1 RE: The tariff classification of footwear from China. Dear Diep: In your letter dated April 05,2002, you requested a tariff classification ruling. The submitted two half pair samples are described as follows: Style # L02164 - A closed-toe, open-heel, woman’s slipper which does not cover the ankle and has a fleece-like textile upper. The slipper has a molded rubber/plastic outer sole to which a textile overlay has been adhered to the walking surface. Style # L02262 - A closed-toe, open-heel, woman’s slipper which does not cover the ankle and has a combination textile/leather upper. The slipper also has a molded rubber/plastic outer sole to which a textile overlay has been adhered. You state that through your observations you believe that the upper is predominately leather. However, you have not provided any actual external surface area percentage measurements for the textile and leather materials that comprise the upper. This office has determined based on visual examination of the slipper that the external surface area of upper is predominately textile. 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 Styles # L02164 and # L02262 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
Other CBP classification decisions referencing the same tariff code.
Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.
Request for comments and notice of public hearing.
CIT and CAFC court opinions related to the tariff classifications in this ruling.