U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
4202.92.1500
$300.4M monthly imports
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Ruling Age
34 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-06 · Updates monthly
The tariff classification of two tote bags and a pair ofshoes from China and/or Taiwan
NY 872214 March 31, 1992 CLA-2-42:S:N:N3G:341 872214 CATEGORY: Classification TARIFF NO.: 4202.92.1500; 6403.99.90 Ms. Judy T. Merola Alto Customhouse Bkrs., Inc. 145-03 156 Street Jamaica, NY 11434 RE: The tariff classification of two tote bags and a pair of shoes from China and/or Taiwan Dear Ms. Merola: In your letter dated January 27, 1992, on behalf of Glen Shoe Co., Inc., you requested a tariff classification ruling. You have submitted three samples with your request. They are two tote bags style numbers 8-0101, 8-0102, and a pair of shoes. Style #8-0101 is an open top double handle tote bag. Style #8-0102 is a drawstring tote bag. They are unlined and measure approximately 14 inches by 15 inches. Both items are constructed of 100% cotton textile material. The front of each bag features "The Nature Shoe" trademark by "Glen". Your reference to the country of origin marking noted. Section 304 of the Tariff Act of 1930 as amended requires that these products be marked with the English name of the country of origin in a permanent, legible. and conspicuous manner when imported. We recommend that each bag be marked by means of a sewn-in fabric label which reads "Bag Made in China" into the top inside seam. The submitted footwear, no style # indicated, but described by you as "The Nature Shoe", is a pair of unisex casual shoes with leather uppers and removable orthotic inserts. They have front lace closures and a cemented, unit molded plastic outer sole. Our examination of the sample shoes has revealed several marking inadequacies. We note that the words "New York" appear on a hang tag attached to one of the shoes. Part 134, Customs Regulations (19, CFR Part 134) states that where the name of any city or locality in the U.S. or the name of any foreign country or locality other than the country of origin, appears on an imported article in such a way as to be misleading to the ultimate purchaser, it is required that the name of the country of origin appear legibly, permanently and in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin must appear preceded by "Made in," "Product of," or other words of similar meaning. We also note that the country of origin marking on the tongue of the shoes cannot be easily seen when in the laced position. The letters are also printed in gold lame ink against a green background of the tongue. Marking of this nature does not satisfy the requirements of 19 U.S.C. 1304 or 19 CFR 134.41(b) which states that "the ultimate purchaser must be able to find the country of origin marking easily and read it without strain." Therefore, if imported as is, it is the opinion of this office that the submitted footwear would be considered Not Legally Marked. You have indicated that the tote bags will be sent to Taiwan to be packaged with their shoes and are considered as part of packaging. However, for classification purposes each item will be classified separately. Your samples are being returned as you requested. The applicable subheading for styles #8-0101 and #8-0102, the tote bags of 100% cotton textile material, will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 7.2 percent ad valorem. The applicable subheading for the submitted shoes will be 6403.99.90, HTS, which provides for footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately rubber, plastic, or composition leather; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper is below the top of the wearer's ankle bone; which is other than only worn by males (i.e. unisex); and which, we will assume, is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem. Items classifiable under 4202.92.1500 fall within textile category designation 369. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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