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8659511991-09-10New YorkClassification

The tariff classification and marking of a shoe from Italy.

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

Cross-Source Intelligence

Primary HTS Code

6404.19.35

$300.8M monthly imports

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Court Cases

8 cases

CIT & Federal Circuit

Ruling Age

34 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification and marking of a shoe from Italy.

Ruling Text

NY 865951 SEPTEMBER 10, 1991 CLA-2-64:S:N:N3D:346 Y 865951 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Valerie Caulfield Freight Brokers International Inc. 1200 Brunswick Avenue Far Rockaway, New York 11691 RE: The tariff classification and marking of a shoe from Italy. Dear Ms. Caulfield: In your letter dated July 31, 1991, which was received in this office on August 12, 1991, you requested, on behalf of your client What's What Incorporated, a classification ruling. The submitted sample, your style Faille O Fax, is a woman's casual low-heel shoe of the slip-on type. The shoe has a textile (polyester) upper which is stitched to a unit molded rubber/plastic bottom. We note that the shoe bottom does not overlap the upper, and therefore we do not consider this shoe to have a foxing-like band. We presume that the rubber/plastic components of the shoe account for more than 10% of the total weight of the shoe. We also note that the country of origin marking on the subject sample is somewhat confusing. The marking, which is located on the surface of the heel, states, "MADE IN u.s. PAT PEND ITALY." While it is true that the text is broken into three lines and the letters "u.s." are about 2/3 of the size of all the other letters, it is also true that "u.s." follows immediately after the words "MADE IN". Such marking can be confusing for the ultimate purchaser. Customs Regulations 134.41(b) states, in part, "The ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain." Therefore, it is our belief that the patent pending statement should either proceed, follow, or be omitted from the country of origin marking, so that the marking will be readable without strain. The applicable HTS subheading for style Faille O Fax will be 6404.19.35, which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is of the slip-on type; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 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

Related Rulings for HTS 6404.19.35

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.