Base
0846191989-08-03HeadquartersClassification

Classification of footwear

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

Cross-Source Intelligence

Primary HTS Code

6405.90.90

$52.1M monthly imports

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Federal Register

1 doc

Related notices & rules

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

36 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly

Summary

Classification of footwear

Ruling Text

HQ 084619 August 03, 1989 CLA-2:CO:R:C:G 084619 SR CATEGORY: Classification TARIFF NO.: 6405.90.90 Mr. Ralph H. Sheppard 551 Fifth Avenue New York, N.Y. 10176 RE: Classification of footwear Dear Mr. Sheppard: This is in reference to your letter dated April 13, 1989, requesting the tariff classification of a raffia shoe under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Hong Kong or Taiwan was submitted. FACTS: The merchandise at issue consists of a women's shoe. The outer sole of the shoe is of leather. The upper consists of an outer layer of thin raffia strips that form a plaiting material that are laminated to a layer of woven fabric. There are small pieces of fabric for design on the outside of the shoe. ISSUE: Whether the exterior surface of the shoe is considered a plaiting or a textile for classification purposes. LAW AND ANALYSIS: Chapter 46, HTSUSA, is the chapter that provides for manufactures of straw, and other plaiting materials. Note 1 to chapter 46, HTSUSA, states that in this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting; it includes straw, and strips of other vegetable -2- material for example raffia. Note 2(c) to chapter 46, HTSUSA, states that this chapter does not cover footwear of chapter 64. The raffia material on the exterior surface of the shoe at issue is of a kind classifiable under chapter 46, and not in a textile chapter. It is argued that this shoe must be considered to be a textile shoe because the raffia plaiting is laminated to a woven fabric, and chapter 46 does not appear to consider the possibility that plaiting materials therein might be made into a material laminated to fabric. Explanatory Note B to chapter 46, HTSUSA, states that the chapter provides for plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles. It states that under this chapter the group of goods which may be reinforced or backed or lined with woven textile fabric include: (1) Semi-manufactured products such as raffia. Therefore, raffia articles that are backed with woven textile materials are of the kind classifiable in chapter 46. The shoes at issue are classifiable under chapter 64 as footwear of plaiting materials rather than footwear of textile. HOLDING: The merchandise at issue is classifiable under subheading 6405.90.90, HTSUSA, as other footwear, other, other. The rate of duty is 12.5 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference

Related Rulings for HTS 6405.90.90

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.