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J884562003-09-22New 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

$9.9M monthly imports

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Federal Register

1 doc

Related notices & rules

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

22 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of footwear from China.

Ruling Text

NY J88456 September 22, 2003 CLA-2-64: RR: NC: TA: 347 J88456 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Alex Kang Master Customs Service 11099 S. La Cienega Blvd. (Suite 245) Los Angeles, CA 90045 RE: The tariff classification of footwear from China. Dear Mr. Kang: In your letter dated September 10, 2003, on behalf of your client Chinese Craftmen, you requested a tariff classification ruling. The two submitted samples are described as follows: Item # SGT-L4105, is a woman’s closed-toe, open-heel indoor house slipper that does not cover the ankle. The slipper has a plush textile material upper, a plush textile-faced foam rubber padded insole and a sewn on molded rubber/plastic and textile material outsole. Item # SGT-L4205, is a woman’s closed-toe, open-heel indoor house slipper that does not cover the ankle. The slipper has a plush textile material upper, a plush textile-faced foam rubber padded insole and a sewn on molded rubber/plastic and textile material 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 both sample outsoles 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 sole to be predominantly of textile material. The applicable subheading for Item # SGT-L4105 and Item # SGT-L4205, 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. You have asked if this type of merchandise from China is subject to quota or antidumping duties? Currently, footwear importations into the United States are not subject to quota/visa restrictions or antidumping duties. To obtain the most current information, we suggest that you check, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. 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.