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K891632004-09-17New 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

6405.20.30

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Federal Register

1 doc

Related notices & rules

Ruling Age

21 years

Data compiled from CBP CROSS Rulings, Federal Register · As of 2026-05-15 · Updates real-time

Summary

The tariff classification of footwear from China

Ruling Text

NY K89163 September 17, 2004 CLA-2-64:RR:NC:SP:247 K89163 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. Todd D. Bulmash Paris Presents Inc. 3800 Swanson Court Gurnee, IL 60031-1261 RE: The tariff classification of footwear from China Dear Mr. Bulmash: In your letter dated August 23, 2004 you requested a tariff classification ruling. The submitted sample, identified as “item #31300 and/or #31300 RAW,” is a pair of flimsy slipper-socks that have stretch knit textile material uppers that you state is of 92% cotton and 8% spandex, and separately sewn-on predominately textile outer soles that contact the ground when in use. The separately attached outer sole is made of the same textile material as the upper and features a small circular area toward the front with numerous plastic star-like traction dots to help keep the wearer from slipping on smooth floors. You state that this footwear item will be used by the wearer after application of foot lotions and will probably be disposed of after use. The applicable subheading for the slipper sock, identified as item #31300 and/or #31300 RAW, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather; 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 (linings not included). The rate of duty will be 7.5% ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample item indoor slipper that you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, the slipper does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample as you 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.