Base
N2520072014-04-22New 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 2026-04-30 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

N252007 April 22, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3915 Ms. Stacy Y. Olsen Ghedi International, Inc. 8002 Burleson Road Austin, TX 78744 RE: The tariff classification of footwear from China Dear Ms. Olsen: In your electronic ruling request submitted on April 2, 2014 you requested a tariff classification ruling on behalf of your client, Whim Hospitality, LLC. The photograph and description provided by you depicts a pair of “unisex” closed toe/open heel slippers identified as “Camp Lucy,” each with a 100% EVA rubber or plastics sole/outer sole and a predominately cotton textile material upper. The applicable subheading for the “unisex” slippers identified as “Camp Lucy” 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: footwear with outer soles of rubber or plastics: not sports footwear; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; other: house slippers. The rate of duty will be 37.5% 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: stacey.kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division