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J845142003-05-30New YorkClassification

The tariff classification of footwear from China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6405.20.30

$9.9M monthly imports

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Federal Register

1 doc

Related notices & rules

Ruling Age

22 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of footwear from China.

Ruling Text

NY J84514 May 30, 2003 CLA-2-64: RR: NC: TA: 347 J84514 CATEGORY: Classification TARIFF NO.: 6405.20.30; 6405.20.90 Mr. W.J. Gonzalez Trans-Union Customs Service 11941 S. Prairie Ave. Hawthorne, CA 90250 RE: The tariff classification of footwear from China. Dear Mr. Gonzales: In your letter dated May 06, 2003, on behalf of your client B&B Footwear, Inc., you requested a tariff classification ruling. The five submitted half-pair samples are described as follows: Style # BC 1019 is a woman’s open-toe, open-heel house slipper. The slipper has, as you state, an approximately 5-inch wide 100% cotton terrycloth fabric band upper and features an approximately 3-inch size plastic beaded “Heart” over the middle of the vamp. The slipper also has a terry faced, foam rubber padded insole and a stitched-on unit molded rubber/plastic and textile coated thermoplastic rubber (TPR) outsole. Style # BC 1020 is a woman’s open-toe, open-heel house slipper. The slipper has, as you state, an approximately 5-inch wide 100% cotton terrycloth fabric band upper and features an approximately 4-inch size plastic beaded “Lips” over the middle of the vamp. The slipper also has a terry faced, foam rubber padded insole and a stitched-on unit molded rubber/plastic and textile coated TPR outsole. Style # BC 1122 is a unisex open-toe, open-heel house slipper. The slipper has, as you state, an approximately 5-inch wide 100% cotton terrycloth fabric band upper and features an approximately 2 ½-inch size plastic beaded “Smiley Face” over the middle of the vamp. The slipper also has a terry faced, foam rubber padded insole and a stitched-on unit molded rubber/plastic and textile coated TPR outsole. Style # BC 1138 is a woman’s open-toe, open-heel house slipper. The slipper has, as you state, an approximately 5-inch wide 100% cotton terrycloth fabric band upper and features an approximately 2 ¼-inch size plastic beaded “68” over the middle of the vamp. The slipper also has a terry faced, foam rubber padded insole and a stitched-on unit molded rubber/plastic and textile coated TPR outsole. Style # B1374 is a woman’s closed-toe, open-heel house slipper. The slipper has, as you state, a plush man-made textile upper, a satin fabric faced, foam rubber padded insole and a stitched-on unit molded rubber/plastic and textile coated TPR outsole. 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 outsole of these slippers indicates that they are 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 soles to be predominantly of textile material. The applicable subheading for style #’s BC1019, BC1020, BC1122 and BC1138, 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. The applicable subheading for Style # B1374, 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 also note that the submitted slippers 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 the samples 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 6405.20.30

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.