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N1528952011-03-31New YorkClassification

The tariff classification of footwear and parts of footwear from China

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of footwear and parts of footwear from China

Ruling Text

N152895 March 31, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060, 6406.99.1510 Ms. Diane Newton UPS Supply Chain Solutions 280 Eastern Avenue Chelsea, MA 02150 RE: The tariff classification of footwear and parts of footwear from China Dear Ms. Newton: In your letters dated March 7, 2011 you requested a tariff classification ruling on behalf of Phoenix Footwear Group, Inc. for a slip-on shoe and a pair of leg warmers. The submitted half-pair sample identified as style “Raleigh,” is a women’s below-the-ankle slip-on shoe with a molded rubber/plastic outer sole which overlaps the upper by at least ¼ of an inch, thereby constituting a foxing or a foxing-like band. The upper is manufactured with textile material and features a textile “collar” which is sewn to and which overlaps the topline of the shoe. You provided an F.O.B. value of $15.00 per pair. The applicable subheading for style “Raleigh” will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports or athletic footwear; other: valued over $12.00/pair: for women. The rate of duty will be 9% ad valorem. The submitted sample identified as “PO# MAR 11-001,” is a pair of women’s synthetic (85% acrylic and 15% polyester) lower leg warmers which feature a textile knit lining. The applicable subheading for style #CS100C will be 6406.99.1510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gaiters, leggings and similar articles of textile materials, which are leg-warmers of man-made fibers. The rate of duty will be 14.9% 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/. Leg-warmers fall within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

Related Rulings for HTS 6404.19.90.60

Other CBP classification decisions referencing the same tariff code.