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 plastic sandal fromChina.
NY 864965 JULY 30, 1991 CLA-2-64:S:N:N3D:347-T 864965 CATEGORY: Classification TARIFF NO.: 6402.99.15 Mr. James C. Albeidi A.J. Arango, Inc. P.O. Box 3007 Tampa, Fl 33601 RE: The tariff classification of a woman's plastic sandal from China. Dear Mr. Albeidi: 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 : July 5, 1991 ON BEHALF OF : China USA Inc. DESCRIPTION OF MERCHANDISE : A woman's sandal with a molded plastic upper that has a plastic bow tied over the instep and a unit molded, concave shaped, plastic footbed bottom. 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.