U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6405.20.90
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Federal Register
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Ruling Age
20 years
Data compiled from CBP CROSS Rulings, Federal Register · As of 2026-05-20 · Updates real-time
The tariff classification of footwear from China
NY M82986 May 23, 2006 CLA-2-64:RR:NC:SP:247 M82986 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Lorraine Deer Sears, Roebuck and Co. 333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of footwear from China Dear Ms. Deer: In your letter dated April 21, 2006 you requested a tariff classification ruling. The submitted sample, identified as Style #1006, is a pair of bootie-type indoor use slippers with closed-toe, closed-heel polyester textile material uppers and separately sewn-on, polyester textile material soles. The sock-top bootie uppers cover the wearer’s ankle, are cuffed and have a textile fleece trim around the open topline. The textile material outer sole also has a pattern of small rubber/plastic traction dots spaced about ¾-inch apart on center. Based on visual estimates, we have determined the material of the outer sole that mostly contacts the ground on this indoor slipper is textile. The applicable subheading for the indoor slipper, identified as Style #1006, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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 fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 slippers that you have provided for this ruling request have not been marked with the country of origin in a conspicuous manner and in large enough letters so that the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. Therefore, if imported as is, the slippers do 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
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