U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
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
The tariff classification of a woman's shoe from China.
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
Other CBP classification decisions referencing the same tariff code.
Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.
Notice·Effective 2002-01-23
Notice of determinations and action; notice of proposed action; request for written comments; invitation to participate in public hearing.·Effective 2001-08-02
CIT and CAFC court opinions related to the tariff classifications in this ruling.