Base
8561051990-09-24New YorkClassification

The tariff classification of a pair of men's beachcombersandals from China. Dear Ms. Moses: In your letter dated August 28, 1990, you requested a tariffclassification ruling. The submitted samples, no style number indicated, are a pairof men's beachcomber type sandals. The sandals have "Y"configuration textile uppers with stitched-on vinyl plastic stripoverlays and two-layer, flat EVA plastic bottoms.

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of a pair of men's beachcombersandals from China. Dear Ms. Moses: In your letter dated August 28, 1990, you requested a tariffclassification ruling. The submitted samples, no style number indicated, are a pairof men's beachcomber type sandals. The sandals have "Y"configuration textile uppers with stitched-on vinyl plastic stripoverlays and two-layer, flat EVA plastic bottoms.

Ruling Text

NY 856105 September 24,1990 CLA-2-64:S:N:N3D:346 M 856105 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Melissa Moses Shark Products, Inc. 600 Upland Avenue Upland, PA 19015 RE: The tariff classification of a pair of men's beachcomber sandals from China. Dear Ms. Moses: In your letter dated August 28, 1990, you requested a tariff classification ruling. The submitted samples, no style number indicated, are a pair of men's beachcomber type sandals. The sandals have "Y" configuration textile uppers with stitched-on vinyl plastic strip overlays and two-layer, flat EVA plastic bottoms. We note that the "Dodgers'" logo appears on one of the vinyl strips and again on the top face of the EVA bottoms. The "Dodgers'" logo is a registered trademark with the U.S. Custom's Service. Only "genuine" trademarked articles may be imported. No imported articles bearing copying or simulating (counterfeit, or confusingly similar), name or mark may be admitted for entry into the U.S. The applicable subheading for the sandals described above 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 of 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 external surface of the outer sole is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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

Related Rulings for HTS 6404.19.35

Other CBP classification decisions referencing the same tariff code.