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L819042005-01-19New 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

6404.19.35

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Federal Register

2 docs

Related notices & rules

Court Cases

8 cases

CIT & Federal Circuit

Ruling Age

21 years

Data compiled from CBP CROSS Rulings, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-14 · Updates real-time

Summary

The tariff classification of footwear from China

Ruling Text

NY L81904 January 19, 2005 CLA-2-64:RR:NC:SP:247 L81904 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago: In your letter dated January 5, 2005 you requested a tariff classification ruling. The submitted half pair sample identified as a men’s “mule” slipper, style #W020GA00003, is a closed toe, open-heel, indoor house slipper with a man-made textile fabric material upper and a rubber/plastic outer sole. The applicable subheading for this indoor slipper identified as style #W020GA00003 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. There are no visa requirements or quota restrictions applicable. 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 shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe 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 6404.19.35

Other CBP classification decisions referencing the same tariff code.

Federal Register (2)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.

Court of International Trade & Federal Circuit (5)

CIT and CAFC court opinions related to the tariff classifications in this ruling.