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8589471991-01-02New YorkClassification

The tariff classification of footwear from Korea

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of footwear from Korea

Ruling Text

NY 858947 Jan. 02, 1991 CLA-2-64:S:N:N3D:347 858947 CATEGORY: Classification TARIFF NO.: 6402.91.40 Tony Chiariello BJH, Inc. 2125 Center Avenue, Suite 207 Fort Lee, NJ 07024 RE: The tariff classification of footwear from Korea Dear Mr. Chiariello: 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 : December 12, 1990 DESCRIPTION OF MERCHANDISE : Style 3202 (M12862). A miss's moon boot with a unit-molded plastic bottom and a plastic upper with a hook-and-loop closure. The boot is protective but the maximum distance from the inside top of the sole to the top of the sidewall is slightly less than 3 centimeters. HTS PROVISION : Certain footwear in Chapter 64. HTS SUBHEADING : 6402.91.40 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

Related Rulings for HTS 6402.91.40

Other CBP classification decisions referencing the same tariff code.