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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22 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-06 · Updates monthly
The tariff classification of footwear from China.
NY J89689 October 17, 2003 CLA-2-64: RR: NC: SP: 247 J89689 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Zakir Ally C Group Concepts 12W 57th Street (5th Floor) New York, NY 10019 RE: The tariff classification of footwear from China. Dear Mr. Ally: In your letter dated October 06, 2003, you requested a tariff classification ruling. The submitted half pair sample, identified as Style # C-87489, is a 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 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 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 # C-87489, 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 countervailing or antidumping duties? Currently, footwear importations into the United States are not subject to countervailing 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
Other CBP classification decisions referencing the same tariff code.
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Request for comments and notice of public hearing.
CIT and CAFC court opinions related to the tariff classifications in this ruling.