Base
R039682006-06-06New YorkClassification

The tariff classification of footwear from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6405.20.90

Compare All →

Federal Register

1 doc

Related notices & rules

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

20 years

Data compiled from CBP CROSS Rulings, Federal Register, CourtListener (CIT/CAFC) · As of 2026-06-13 · Updates real-time

Summary

The tariff classification of footwear from China

Ruling Text

NY R03968 June 6, 2006 CLA-2-64:RR:NC:SP:247 R03968 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Joyce Wilkins Dezine News 4848 Lemmon Avenue Suite 100-528 Highland Park, TX 75219 RE: The tariff classification of footwear from China Dear Ms. Wilkins: In your letter dated May 18, 2006 you requested a tariff classification ruling. The footwear item, identified only as a “Mary Jane Silhouette Slipper” is described as an indoor slipper that has a man-made textile material upper and a separately sewn-on textile material outer sole with small widely spaced plastic traction dots. You state that this slipper is designed exclusively for indoor use and you have provided several pictures of this item in lieu of an actual sample for classification. Based on visual estimates, we will presume that the constituent material of the outer sole that mostly contacts the ground on this indoor slipper is textile. The slipper’s upper does not cover the ankle and it features a single textile strap that crosses at the instep and is fastened with a large plastic button on one side. The applicable subheading for this indoor use “Mary Jane Silhouette Slipper” (no style number indicated) will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the subject slippers of this ruling request do not show any indication of being marked with the country of origin. Therefore, if imported as is, the slippers do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6405.20.90

Other CBP classification decisions referencing the same tariff code.

Federal Register (1)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.

Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.