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
19 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-07 · Updates monthly
The tariff classification of footwear from China
NY M86164 September 18, 2006 CLA-2-64:RR:NC:SP:247 M86164 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Linda M. Rasco Metro Customs Brokers P.O. Box 1066 40 Miramar Drive, Ste 12 Champlain, NY 12919 RE: The tariff classification of footwear from China Dear Ms. Rasco: In your letter dated August 25, 2006, on behalf of Group Lemur Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style # 66P05P6684, is a slipper-sock type indoor use slipper with a puffy, 100% polyester “polar fleece” textile material upper that is said to be assemble of “cut and sew” panels and is approximately 10-inches in height. This indoor slipper has a separately sewn-on textile material outer sole with an applied pattern of widely spaced rubber/plastic traction dots and the logo letters “P.L Junior” repeated, to provide, as you state, the slipper with its “antiskid” sole. This “bootie” slipper is not designed for wear inside a shoe and you indicate in your letter that it will be sold with a matching pajama. The applicable subheading for the indoor use slipper, identified as Style # 66P05P6684, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather; 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 footwear sample you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the footwear does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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.