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I853272002-08-29New YorkClassification

The tariff classification of footwear from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6405.20.90

$9.9M monthly imports

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Federal Register

1 doc

Related notices & rules

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

23 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of footwear from China.

Ruling Text

NY I85327 August 29, 2002 CLA-2-64: RR: NC: TA: 347 I85327 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Mary Berry Elan-Polo, Incorporated 630 Melrose Avenue Nashville, TN 37211-2161 RE: The tariff classification of footwear from China. Dear Ms. Berry: In your letter dated August 12, 2002, you requested a tariff classification ruling. The submitted half pair sample, identified as pattern “Westside,” is a closed-toe, closed-heel, slip-on shoe that does not cover the ankle. The shoe has a textile upper and a rubber/plastic outsole with a thin sheet of woven textile fabric applied to large portions of its outer surface in contact with the ground. 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 upper consists of a checker board-type pattern of interlacing elastic material bands that you state is over 51% textile. The shoe has a rubber/plastic toe bumper, a side top-line stretch panel and an approximate 2-inch rubber/plastic rectangular counter pocket with a heel tab. The shoe also has a molded combination rubber/plastic and textile outer sole with a textile-walking surface, which you state, accounts for over 51% of the external surface area in contact with the ground. Visual examination of the outer sole indicates that it is composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. Based on your measurements, this office regards the constituent material of the outer sole to be predominantly of textile material. The applicable subheading for pattern “Westside,” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. We are returning the sample 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

Related Rulings for HTS 6405.20.90

Other CBP classification decisions referencing the same tariff code.

Federal Register (1)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.

Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.