Base
N0187372007-11-02New YorkClassification

The tariff classification of footwear from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-07 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

N018737 November 2, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9090 Ms. Diane Sutera S.J. Stile Associates LTD. 105 Morris Avenue Springfield, NJ 07081 RE: The tariff classification of footwear from China Dear Ms. Sutera: In your letter dated October 16, 2007, on behalf of Silver Goose, Inc., you requested a tariff classification ruling for a baby shoe. The submitted half pair sample item (no style name or number provided) is identified as a 100% woven polyester textile material “bootie for infants.” This bootie-type slip-on shoe has a soft textile material upper and a separately applied textile outer sole affixed to the upper. The textile outer sole covers the entire underfoot and is affixed to the upper by sewing. The “bootie” also has a separate soft and fuzzy textile inner lining that extends outward around the topline and forms an ankle collar. This “bootie” for infants is not designed to be worn inside a shoe. The applicable subheading for the sample item identified as a “bootie for infants” will be 6405.20.9090, 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 upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included). 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 submitted sample is not marked with the country of origin. Therefore, if imported as is, the footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "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 container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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