U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6404.19.35
$355.5M monthly imports
Compare All →
Federal Register
2 docs
Related notices & rules
Court Cases
8 cases
CIT & Federal Circuit
Ruling Age
23 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of footwear from China.
NY I87618 November 12, 2002 CLA-2-64: RR: NC: TA: 347 I87618 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8967 Columbine Road Suite 400 Eden Prairie, MN 55347 RE: The tariff classification of footwear from China. Dear Mr. Anderson: In your letter dated October 18, 2002, on behalf of your client Minnetonka Moccasin you requested a tariff classification ruling. The three submitted samples are described as follows: Style A1, is a man’s closed-toe, open-heel slipper with textile upper, foam-padded insole and a sewn on rubber/plastic outsole to which you state a thin layer of knitted cotton fabric has been applied. Based on visual examination, we have determined that the “textile” material on the walking surface areas of the shoe has been coated with rubber/plastics so that the textile fiber materials are no longer in contact with the ground. Style B1, is a man’s open-toe, open-heel slipper that has an approximate 4-inch textile material strap upper that features a side quarter hook and loop closure. The slipper also has a padded insole and a sewn on rubber/plastic outsole to which you state a thin layer of knitted cotton fabric has been applied. Based on visual examination, we have determined that the “textile” material on the walking surface areas of the shoe has been coated with rubber/plastics so that the textile fiber materials are no longer in contact with the ground. Style C1, is a woman’s closed-toe, closed-heel, slipper that does not cover the ankle. The external surface area of the upper is comprised of both textile material and a sewn on 1-inch suede-like strip encircling the side quarters of the footwear. Our examination of the slipper indicates that it does not have a foxing-like band, as there is no overlapping of the upper around the slipper’s perimeter by at least ¼-inch or more. The slipper also has a padded insole and a sewn on rubber/plastic outsole to which you state a thin layer of knitted cotton fabric has been applied. Based on visual examination, we have determined that the “textile” material on the walking surface areas of the shoe has been coated with rubber/plastics so that the textile fiber materials are no longer in contact with the ground. Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS) provides in pertinent part, that for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye. Therefore, based on the visual examination of the submitted sample footwear and this chapter note, we have determined that these slippers have rubber/plastic outsoles. The applicable subheading for the slippers, identified as Styles A1, B1 and C1, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem 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.
Notice·Effective 2002-01-23
Notice of determinations and action; notice of proposed action; request for written comments; invitation to participate in public hearing.·Effective 2001-08-02
CIT and CAFC court opinions related to the tariff classifications in this ruling.