U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-18 · Updates real-time
The tariff classification of a woman's dress shoe fromChina.
NY 861712 April 8, 1991 CLA-2-64:S:N:N3D:347-T CATEGORY: Classification TARIFF NO.: 6402.99.15 Mr. Andrew Goodman Bennett Importing Inc. 19 Bennett St. West Lynn, MA 019505-0645 RE: The tariff classification of a woman's dress shoe from China. Dear Mr. Goodman: 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 : March 21, 1991 DESCRIPTION OF MERCHANDISE : A woman's high heel fashion shoe, style # TD5387X, which you state has a "Lamy Suede" upper, that we have determined has a plastic external surface. The shoe also has a 1/8 inch wide textile topline trim, a loosely attached rosett over the toes and a cemented-on plastic outer sole. HTS PROVISION : Certain footwear in Chapter 64. HTS SUBHEADING : 6402.99.15 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
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.