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l888502005-11-30New 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

6404.19.35

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Court Cases

8 cases

CIT & Federal Circuit

Ruling Age

20 years

1 related ruling

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-14 · Updates real-time

Summary

The tariff classification of footwear from China

Ruling Text

NY L88850 November 30, 2005 CLA-2-64:RR:NC:SP:247 l88850 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd 1372 Broadway - 2nd Floor New York, NY 10018 RE: The tariff classification of footwear from China Dear Ms. Whitley: In your letter dated November 11, 2005 you requested a tariff classification ruling. The two submitted half pair samples, identified as Style #WHZ4889 and Style #04-ZH63, are both women’s closed-toe, open-heel indoor slippers with man-made textile material uppers. Both slippers also have foamed plastic padded, textile faced footbed insoles and rubber/plastic outer soles. The applicable subheading for both these slippers, identified as Style #’s WHZ4889 and 04-ZH63, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. 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/. We note that the submitted slippers are not marked with the country of origin. Therefore, if imported as is, the slippers will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the slippers will 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.” We are returning the samples as you requested. 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 6404.19.35

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (5)

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