Base
8578451990-11-29New YorkClassification

The tariff classification of a woman's shoe from China.

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

Cross-Source Intelligence

Primary HTS Code

6404.19.35

$300.8M monthly imports

Compare All →

Federal Register

2 docs

Related notices & rules

Court Cases

8 cases

CIT & Federal Circuit

Ruling Age

35 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-09 · Updates monthly

Summary

The tariff classification of a woman's shoe from China.

Ruling Text

NY 857845 Nov. 29, 1990 CLA-2-64:S:N:N3D:346-T 857845 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Leonard Satz Savant Customs Brokers and Freight Forwarders, Inc. 11 Broadway Suite 1068 New York, N.Y. 10004 RE: The tariff classification of a woman's shoe from China. Dear Mr. Satz: In your letter dated November 2, 1990, on behalf of Diesse Shoes, Inc., you requested a tariff classification ruling. The submitted sample, style SB-3779, is a woman's slip-on sandal with a plastic faced paperboard insole, a plastic wedge shaped heel platform and a cemented-on, plastic/rubber outer sole. The upper is a single 2 inch wide strap which passes across the foot at the instep and has a predominately textile external surface. This textile surface consists of interwoven, multicolored, flat plastic strips, about 1 millimeter in width, that are worked into a background pattern of woven black textile fibers. In addition, this mostly textile upper is also decorated with a thin, gold colored plastic string (made of plastic foil wrapped tightly around a textile fiber core) which is used to create a repeating pattern of contiguous, 1/4 inch diameter circles all over the upper's surface. The applicable subheading for the sandal, style SB-3779, 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 textile materials; in which the outer sole's external surface 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 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

Related Rulings for HTS 6404.19.35

Other CBP classification decisions referencing the same tariff code.

Federal Register (2)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.

Court of International Trade & Federal Circuit (5)

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