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
23 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 I86600 October 18, 2002 CLA-2-64: RR: NC: TA: 347 I86600 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. Daniel Shapiro Tompkins & Davidson, LLP One Astor Plaza New York, NY 10036-8901 RE: The tariff classification of footwear from China. Dear Mr. Shapiro: In your letter dated October 08, 2002, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted two half pair samples are described as follows: Style name “Heart of Love Slipper”- PP253104 is a closed-toe, open-heel, slipper that does not cover the ankle. The slipper has an upper external surface area that you state is comprised of 100% cotton material with a side sewn-on 1-inch polyester heart, a padded insole and a rubber/plastic outsole to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material. Style name “Barbie Terry Slipper”- PP253239 is a children’s closed-toe, open-heel, slipper that does not cover the ankle. The slipper has an upper external surface area that you state is comprised of 100% cotton material with a centered upside down 1½-inch embroidered polyester thread heart and the word “Barbie” embroidered upside down on the side. The slipper also has a padded insole and a rubber/plastic outsole to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material. 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 applicable subheading for styles “Heart of Love Slippers”- PP253104 and “Barbie Terry Slippers”- PP253239, will be 6405.20.30, 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 there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included). The rate of duty will be 7.5% ad valorem. We also note that the submitted slipper(s) is/are not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement 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.” We are returning your sample(s) as 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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