U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
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
The tariff classification of footwear from Taiwan
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
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.