The tariff classification of various footwear styles from Cambodia

N359449 March 27, 2026 CLA-2-64:OT:RR:NC:N2 247 CATEGORY: Classification TARIFF NO.: 6404.19.3630, 6404.19.3760, 6404.19.3790, 6404.19.8790 Angelica Valenta TOMS Shoes LLC 5800 Uplander Way, Suite 100 Culver City, CA 90230 RE: The tariff classification of various footwear styles from Cambodia Dear Ms. Valenta: In your letter dated March 4, 2026, you requested a tariff classification ruling. The samples submitted with your request were examined and will not be returned as requested. Style MNSS27-DC-27946-1 is a casual, Oxford style men’s shoe. The upper consists of cotton canvas and has an elastic lace threaded through five pairs of eyelets. The lace is not meant to be tied or untied. It has a rubber or plastics outer sole covered with non-durable textile fibers and a plastic decorative welt. The shoe does not have a foxing or a foxing-like band. Rubber or plastic components make up more than 10 percent of the total weight of the shoe. The applicable subheading for style MNSS27-DC-27946-1 men’s shoe will be 6404.19.3630, 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: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: with uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: for men. The general rate of duty will be 7.5 percent ad valorem. Style WNSS27-DC-28012-1 is a woman’s slip-on flat shoe having separated textile upper components. The upper over the forefoot consists of polyurethane strips measuring under 5 millimeters wide, while jute and polyester comprise the upper around the heel. Since the polyurethane/plastic strip has an apparent width of 5 mm or less, it is considered a textile for purposes of Section XI of the tariff (See, Note 1(g) to Section XI). Therefore, the shoe is classified as having an upper of textile material. The rubber or plastics outer sole has textile fibers covering the majority of the external surface in contact with the ground. Rubber or plastic components make up more than 10 percent of the total weight of the shoe. Style WNSS27-DC-28089-1 is a woman’s mule style shoe with a closed toe and an open back. The external surface of the upper consists of woven polyurethane strips under 5 millimeters wide, which is considered a textile upper as per Note 1(g) to Section XI, HTSUS. The rubber or plastics outer sole has textile fibers covering the majority of the external surface in contact with the ground. The applicable subheading for style WNSS27-DC-28012-1, a woman’s slip-on flat shoe, and style WNSS27-DC-28089-1, a woman’s mule style, will be 6404.19.3760, 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: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: other: for women. The general rate of duty will be 12.5 percent ad valorem. Style TDSS27-SN-28299-1 is a child’s slip-on casual shoe. It has an athletic style upper with an external surface consisting of polyurethane and polyester material. The polyurethane is processed to have a suede-like look and feel with recessed stars and dots that are decorated with reflective material. This suede-like polyurethane is considered textile for tariff classification purposes. The shoe has a non-functional, sewn-in lace. The rubber/plastic outer sole has non-durable textile fibers on the outer sole facing the ground. It does not have a foxing or foxing-like band. The applicable subheading for style TDSS27-SN-28299-1, a child’s slip-on casual shoe will be 6404.19.3790, 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: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: other: other. The general rate of duty will be 12.5 percent ad valorem. Style TDSS27-ES-28333-1 is a child’s casual shoe having an upper consisting of multicolored and reflective polyurethane threads, each measuring under 5 millimeters wide. A wide functional strap with an elastic V-shaped gore at the middle is secured to the lateral side of the foot with a hook and loop closure. The rubber/plastics outer sole has non-durable textile fibers on the outer sole facing the ground. It is valued between $6.50 and $12 per pair. The applicable subheading for style TDSS27-ES-28333-1 will be 6404.19.8790, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: other: other: valued over $6.50 but not over $12/pair: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: other: other. The rate of duty will be 12.5 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division