Base
8841471993-03-26New YorkClassification

The tariff classification of footwear from China.

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

Cross-Source Intelligence

Primary HTS Code

6402.99.30

$542.4M monthly imports

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

33 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of footwear from China.

Ruling Text

NY 884147 March 26, 1993 CLA-2-84:5:N:N8:347 884147 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. John A. Slagle Wolf D. Barth Co.Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of footwear from China. Dear Mr. Slagle: In your letter dated March 18, 1993, you requested a tariff classification ruling. Style 920002A is a woman's high heeled dress pump. It has a rubber/plastic sole and an upper that has an external surface area of plastic sequins and glass beads. We have determined by visual examination that the glass beads constitute 10 percent or more of the upper's surface area. The applicable subheading for this shoe will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90 percent of the external surface area is rubber or plastics, of the slip-on type. The rate of duty will be 37.5 percent ad valor em. Note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly the footwear would be considered not legally marked and should not be released into the commerce of the U.S. 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 6402.99.30

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (2)

CIT and CAFC court opinions related to the tariff classifications in this ruling.