U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.99.80
Compare All →
Federal Register
2 docs
Related notices & rules
Court Cases
1 case
CIT & Federal Circuit
Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-17 · Updates real-time
The tariff classification of a woman's beaded shoe fromChina. Dear Mr. Savant: In your letter dated February 8, 1991, on behalf of yourclient Diesse Shoes, Inc., you requested a classification ruling. The submitted sample, no style number indicated, is awoman's casual, four eyelet, Bal, lace up shoe. The shoe is ofthe slip-on type with two rows of glass beads going around thetopline, and an upper that has an external surface area which ispredominately of a textile fabric, entirely covered with plasticdiscs with hand-sewn glass beads attached to the center of eachdisc. It also has a cemented-on, unit molded rubber/plasticbottom. We consider this shoe to have a foxing-like band.
NY 860354 February 28, 1991 CLA-2-64:S:N:N3D:347 M 860354 CATEGORY: Classification TARIFF NO.: 6402.99.80 Mr. Leonard Satz Savant Customs Brokers & Forwarders, Inc. 11 Broadway, Suite 1068 New York, New York 10004 RE: The tariff classification of a woman's beaded shoe from China. Dear Mr. Savant: In your letter dated February 8, 1991, on behalf of your client Diesse Shoes, Inc., you requested a classification ruling. The submitted sample, no style number indicated, is a woman's casual, four eyelet, Bal, lace up shoe. The shoe is of the slip-on type with two rows of glass beads going around the topline, and an upper that has an external surface area which is predominately of a textile fabric, entirely covered with plastic discs with hand-sewn glass beads attached to the center of each disc. It also has a cemented-on, unit molded rubber/plastic bottom. We consider this shoe to have a foxing-like band. A laboratory analysis of the subject shoe has revealed that the beads attached to the plastic discs on the upper are glass. For the purposes of classification, we consider these beads to be accessories and reinforcements. We note, per a telephone conversation with your office on February 26, 1991, you have stated that the subject shoe is valued at $8.50 per pair. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the shoe submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit". The applicable subheading for the submitted sample, will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which, you have stated, is valued over $6.50 but not over $12.00 per pair. The duty rate will be 90 cents per pair plus 20 percent ad valorem. This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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.
Request for comments and notice of public hearing.
Technical Corrections to the Harmonized Tariff Schedule of the United States
Notice.
CIT and CAFC court opinions related to the tariff classifications in this ruling.