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J807752003-02-21New 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

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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, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-14 · Updates real-time

Summary

The tariff classification of footwear from China.

Ruling Text

NY J80775 February 21, 2003 CLA-2-64: RR: NC: TA: 347 J80775 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Robert B. Silverman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue (33rd Floor) New York, NY 10167-3397 RE: The tariff classification of footwear from China. Dear Mr. Silverman: In your letter dated February 06, 2003, on behalf of your client Aerosoles, you requested a tariff classification ruling. The submitted half pair sample, identified as Style “HEY JUTE,” is a woman’s open-toe, open-heel slip-on shoe. The shoe has a textile upper that consists of a 2 ½-inch triangle that is sewn to a 1 ¼-inch wide side strap, a second 1 ¼-inch wide side strap with a buckle closure and a ¼-inch wide toe-thong strap. The shoe also has a padded insole; a 1 ½-inch raised heel and a molded rubber/plastic outsole to which textile material has been adhered to the external surface in contact with the ground. You have provided a laboratory report, which indicates that, the textile material on the walking surface of the outsole accounts for 76.9% of the external surface area of the sole that is 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. 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. This office regards the constituent material of the outer sole to be predominantly of textile material. The applicable subheading for Style “HEY JUTE,” 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 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.