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J809082003-03-06New 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

6404.19.35

$300.8M monthly imports

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Court Cases

8 cases

CIT & Federal Circuit

Ruling Age

23 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of footwear from China.

Ruling Text

NY J80908 March 6, 2003 CLA-2-64: RR: NC: TA: 347 J80908 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Alice Liu ATICO International USA, Inc. 501 South Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China. Dear Ms. Liu: In your letter dated February 17, 2003, you requested a tariff classification ruling. The submitted half pair sample, identified as Item # C20F0133, is a closed-toe, closed-heel slipper-type shoe that covers the ankle. The shoe has a woven textile material upper and insole lining, a 3/8-inch thick foam midsole and as you indicate a “synthetic ultrasuede” material outsole. Visual examination of the “synthetic ultrasuede” outsole indicates that it is made of a woven textile material that has a layer of rubber/plastics on the external-walking surface 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. Based on the visual examination of the shoe and this chapter note, we have determined that this slipper-type shoe has a rubber/plastic outsole. The applicable subheading for Item # C20F0133, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other. The rate of duty will be 37.5% ad valorem. We are returning the sample as you requested. We also note that the submitted slipper-like shoe is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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.” 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 6404.19.35

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (5)

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