Base
N2414482013-05-31New 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 2026-05-06 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

N241448 May 31, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Jerry Mazur Ragg Importing Company, Inc. 1710 E Monticello Ct. Ontario, CA 91761 RE: The tariff classification of footwear from China Dear Mr. Mazur: In your letter dated April 25, 2013 you requested a tariff classification ruling. The submitted half-pair sample identified as style “Farrah,” is a children’s closed toe/open heel “bedroom slipper” with a textile material upper. Attached to the upper is 1 ½ inch wide fur trim at the top line and decorative rubber or plastics sequins which do not completely cover the textile material. You provided a separate molded rubber or plastics outer sole which is covered with textile material that will replace the rubber or plastics outer sole on the submitted sample. The applicable subheading for the children’s bedroom slipper, style “Farrah” will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with uppers of textile materials: other: house slippers. The rate of duty will be 12.5 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 sample is not marked with the country of origin. Therefore, if imported as is, it 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, Thomas J. Russo Director National Commodity Specialist Division