U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6404.19.3960
$300.8M monthly imports
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Ruling Age
12 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-06 · Updates monthly
The tariff classification of footwear from China
N249880 February 6, 2014 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Ms. Sophia Li ACB Global, Inc. 147-48 175th Street Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Ms. Li: In your letter dated January 14, 2014 you requested a tariff classification ruling on behalf of your client, The Peninsula New York, for 2 pairs of slippers. The submitted samples identified as hotel slippers (no style names or numbers provided), are two pairs of unisex open toe/open heel slippers with rubber or plastics soles and textile material uppers. Each textile material upper consists of an approximately 3 ½ inch wide strap across the vamp/instep. The only difference between these two slipper styles is in the tread design of their outer soles. The applicable subheading for the hotel slippers will be 6404.19.3960, 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: other: footwear with open toes or open heels; more than 10 percent by weight of rubber or plastics; other: other: for women. 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/. 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division