Base
8575331990-11-14New YorkClassification

The tariff classification of footwear from Taiwan

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

Cross-Source Intelligence

Primary HTS Code

6402.99.30

$496.4M monthly imports

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

35 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of footwear from Taiwan

Ruling Text

NY 857533 Nov. 14, 1990 CLA-2-64:S:N:N3D:347 857533 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ian H. Whatley umbro U.S.A. Box 10648 Federal Station Greenville, SC 29601 RE: The tariff classification of footwear from Taiwan Dear Mr. Whatley: 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 : October 19, 1990 DESCRIPTION OF MERCHANDISE : A beach sandal with an EVA bottom and a 2 1/2 to 4 1/2 inch wide plastic strip upper. The upper has textile trim strips on both edges which comprise, by our estimate, more than 10 percent of the external surface area of the upper. HTS PROVISION : Certain footwear in Chapter 64. HTS SUBHEADING : 6402.99.30 RATE OF DUTY : 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

Related Rulings for HTS 6402.99.30

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (2)

CIT and CAFC court opinions related to the tariff classifications in this ruling.