U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-16 · Updates real-time
The tariff classification of a woman's slip-on shoe fromChina.
NY 863829 June 10, 1991 CLA-2-64:S:N:N3D:347-T 863829 CATEGORY: Classification TARIFF NO.: 6402.99.15 Mr. C.M. Spangler Jr. Edison Brothers Stores Inc. P.O. Box 66995 St. Louis, MO 63166-6995 RE: The tariff classification of a woman's slip-on shoe from China. Dear Mr. Spangler: 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 : May 28, 1991 DESCRIPTION OF MERCHANDISE : A woman's casual slip-on shoe, style number E 867X, with a plastic upper and a cemented-on rubber/plastic outer sole. The shoe also has a lacy textile and plastic, flower shaped ornament sewn onto the upper over the toe. We consider this "rosette" shaped bow to be a loosely attached appurtenance which, based on previous Customs ruling decisions, will be disregarded for external surface area measurements involving footwear uppers. The sample will be returned as you have requested. 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
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