Base
8603531991-03-01New YorkClassification

The tariff classification of footwear from China

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

Cross-Source Intelligence

Primary HTS Code

6402.91.40

$51.4M monthly imports

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Court Cases

5 cases

CIT & Federal Circuit

Ruling Age

35 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

NY 860353 March 01, 1991 CLA-2-64:S:N:N3D:347 860353 CATEGORY: Classification TARIFF NO.: 6402.91.40 Leonard Satz Savant Customs Brokers & Freight Forwarders, Inc. 11 Broadway, Suite 1068 New York, NY 10004 RE: The tariff classification of footwear from China Dear Mr. Satz: 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 : February 8, 1991 ON BEHALF OF : Braha Industries Inc. DESCRIPTION OF MERCHANDISE : Style JP-90124B. A child's high top lace-up athletic shoe with a plastic upper and sole. The sole is molded and has a 1/4 inch toe bumper. 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.

Court of International Trade & Federal Circuit (5)

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