Base
N2432612013-07-11New 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 2026-04-29 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

N243261 July 11, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3915 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of footwear from China Dear Ms. Aldinger: In your letter dated June 14, 2013 you requested a tariff classification ruling. The submitted sample identified as item #9026176 “Women’s Cable Knit Bootie,” is a pair of women’s house slippers with textile uppers that cover the ankle. Stitched to the top line of each bootie is a textile “sweater overlay” which covers the shaft of the bootie. The rubber or plastics outer soles measure approximately 1mm in thickness and have strands of textile material embedded into them. The rubber or plastics predominates as the constituent material having the greatest external surface area in contact with the ground. The applicable subheading for the women’s house slippers, item #9026176 “Women’s Cable Knit Bootie” will be 6404.19.3915, 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: not sports footwear; footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other: house slippers. The rate of duty will be 37.5 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/. 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