U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6404.19.80
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CIT & Federal Circuit
Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-14 · Updates real-time
The tariff classification of a woman's casual shoe fromChina.
NY 852864 June 13 1990 CLA-2-64:S:N:N3D:346 M 852864 CATEGORY: Classification TARIFF NO.: 6404.19.80 Ms. Dagnia Kletnieks Cypress Enterprises, Inc. 226 Sherwood Avenue Farmingdale, N.Y. 11735 RE: The tariff classification of a woman's casual shoe from China. Dear Ms. Kletnieks: In your letter, no date indicated, and received by us on May 24, 1990, you requested a tariff classification ruling. The submitted sample, your style #90145W, is a woman's low heel, lace up, casual shoe. The shoe has an upper with an external surface area consisting predominately of textile, with 5 plastic beaded applique designs, a leather tongue, leather overlays at the heel and eyelet stay areas, a 3/4" high leather mudguard, which completely encircles the shoe, and a cemented-on unit molded rubber/plastic bottom. We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe would 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 also note that, per a telephone conversation on June 5, 1990, with your office, the price of the subject footwear is over $6.50 but not over $12.00 per pair. The applicable subheading for the item described above, Style #90145W, will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the external surface area of the upper is predominately textile materials (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; in which the upper's external surface is less than 50% leather even after every leather accessory or reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels and is not a slip-on; and which is valued over $6.50 but not over $12.00 per pair. The duty rate will be 90 cents per pair plus 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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
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Technical Corrections to the Harmonized Tariff Schedule of the United States
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CIT and CAFC court opinions related to the tariff classifications in this ruling.