Base
N0748562009-09-25New 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 2026-05-01 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

N074856 September 25, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.3060 Ms. Wendy H. Pate C.H. Robinson Worldwide, Inc. 4969 Centre Pointe Drive Suite 103 North Charleston, SC 29418-6952 RE: The tariff classification of footwear from China Dear Ms. Pate: In your letter dated August 14, 2009 you requested a tariff classification ruling on behalf of Kayser-Roth Corporation for house slippers. The submitted samples, identified as Style #U11259-A - Animal Print Flip and Style Jersey Flip - Zebra Print, are women’s house slippers which you describe as 95% cotton, 5% spandex upper/insole and a textile covered outer sole comprised of 100% polyester and canvas, respectively. You state they are intended for indoor use only and sold in the sleepwear and/or sock section of retail stores. The applicable subheading for style #U11259-A-Animal Print Flip and Style Jersey Flip-Zebra Print will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5 percent 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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