U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.91.70
$51.4M monthly imports
Compare All →
Ruling Age
36 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly
The tariff classification of footwear from China.
NY 851606 May 4,1990 CLA-2-64:S:N:N3D:347 851606 CATEGORY: Classification TARIFF NO.: 6402.91.70 Ms. Linda Lui Vida Shoes International Inc. 29 West 56th Street New York, NY 10019 RE: The tariff classification of footwear from China. Dear Ms. Lui: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : April 24, 1990 DESCRIPTION OF MERCHANDISE : The sample, your style C158, is a woman's high-top lace up athletic-type shoe. It has a plastic upper with a textile moustache and a textile underlay showing through a gill-like treatment over the heel counter. The upper has two "Pepsi" logos which are trademarked. It is assumed that you have authorization from the trademark owner. The shoe has a unit molded rubber/plastic sole with an extended mudguard which overlaps 36 percent of the upper by more than 1/4 inch. The rest of the sole visibly overlaps the upper and has a molded-in groove which has the appearance of foxing. HTS PROVISION : Other footwear with outer soles and uppers of rubber or plastics, covering the ankle, other, having a foxing-like band, valued over $3 but not over $6.50/pair. HTS SUBHEADING : 6402.91.70 (depending on value) RATE OF DUTY : 90 cents per pair plus 37.5 percent ad valorem A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
Other CBP classification decisions referencing the same tariff code.