U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.91.40
$33.3M monthly imports
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Federal Register
1 doc
Related notices & rules
Court Cases
5 cases
CIT & Federal Circuit
Ruling Age
34 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-09 · Updates monthly
The tariff classification of footwear from Asia
NY 868109 November 20, 1991 CLA-2-64:S:N:N3:D-347 868109 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. Robert D. Stang Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, NY 10017 RE: The tariff classification of footwear from Asia Dear Mr. Stang: 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 : October 21, 1991 ON BEHALF OF : Mercury International Trading Corp. DESCRIPTION OF MERCHANDISE : Style MITC 3490A. An over-the-ankle, lace-up athletic shoe with a plastic upper and a unit-molded plastic sole. The upper has a removable hook-and-loop closed ankle strap of textile which is considered to be a loosely attached appurtenance. The sole overlaps by more than 1/4 inch 38.2 percent of the periphery of the upper and is not considered to be foxing-like band. HTS PROVISION : Other footwear with outer soles and uppers of plastics, other, covering the ankle, other. HTS SUBHEADING : 6402.91.40 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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CIT and CAFC court opinions related to the tariff classifications in this ruling.