U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6405.20.90
$9.9M monthly imports
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Ruling Age
22 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly
The tariff classification of footwear from China.
NY J88819 September 30, 2003 CLA-2-64: RR: NC: TA: 347 J88819 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Ave. Potomac, MD 20854-3334 RE: The tariff classification of footwear from China. Dear Mr. Crain: In your letter dated September 12, 2003, on behalf of your client SG Footwear, you requested a tariff classification ruling. The submitted half pair sample, identified as Style #A1855, is a woman’s closed-toe, open-heel indoor house slipper that does not cover the ankle. The slipper has a textile material upper; a textile-faced foam rubber padded insole and a sewn on molded rubber/plastic and non-woven material outsole. You also have provided a laboratory report that indicates that the non-woven material is composed of man-made fibers that are permanently glued to the external surface area of the molded rubber/plastic 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 indicates that it is composed of unit-molded rubber to which non-textile material has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be textile. The applicable subheading for Style # A1855, 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 your 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
Other CBP classification decisions referencing the same tariff code.
Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.
Request for comments and notice of public hearing.
CIT and CAFC court opinions related to the tariff classifications in this ruling.