U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.99.15
$496.4M monthly imports
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Court Cases
5 cases
CIT & Federal Circuit
Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-08 · Updates monthly
The tariff classification of a woman's dress shoe fromChina.
NY 856315 October 12, 1990 CLA-2-64:S:N:N3D:347-T 856315 CATEGORY: Classification TARIFF NO.: 6402.99.15 Mr. John B. Pellegrini Ross & Hardies 529 Fifth Ave. New York, N.Y. 10017-4608 RE: The tariff classification of a woman's dress shoe from China. Dear Mr. Pellegrini: 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 : September 14, 1990 ON BEHALF OF : Shoe City Inc. DESCRIPTION OF MERCHANDISE : A woman's, low heel, slip-on dress shoe, style# 7646, which you state, has a "lamy suede" upper that is decorated with a bow of the same material cinched together by a metal ring, and "loosely attached" at the toes. We have determined from our examination, that this shoe upper has a plastic external surface. The shoe also has a cemented-on rubber/plastic outer sole. HTS PROVISION : Other footwear with outer soles and uppers of rubber or plastics: Other. HTS SUBHEADING : 6402.99.15 RATE OF DUTY : 6 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.
CIT and CAFC court opinions related to the tariff classifications in this ruling.