Base
8887281993-08-20New YorkClassification

The tariff classification of a woman's casual shoe from China.

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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Federal Register

2 docs

Related notices & rules

Court Cases

8 cases

CIT & Federal Circuit

Ruling Age

32 years

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

Summary

The tariff classification of a woman's casual shoe from China.

Ruling Text

NY 888728 August 20, 1993 CLA-2-64:S:N:N8:346-T 888728 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Leonard Satz Savant Customs Brokers 11 Broadway, Suite 1068 New York, N.Y. 10004 RE: The tariff classification of a woman's casual shoe from China. Dear Mr. Satz: In your letter dated July 26, 1993, on behalf of Braha Industries Inc., you requested a tariff classification ruling. The submitted sample, Style #T3289L/2, is a woman's slip-on casual shoe, with an upper consisting of canvas textile rear and side quarters and a front vamp portion that has an external surface of woven straw. The shoe also has a textile midsole wrap, four thin zig-zag lines of decorative leather striping across the straw vamp portion of the upper, and a rubber/plastic midsole and outer sole. In response to our reject for more detailed information on your previous ruling request, you have now provided a copy of a cable letter from the foreign supplier which indicates only that "... the percentage of the total external surface of straw is 40 percent and the percentage of the total external surface of quarter is 60 percent". Based on this statement and on our own visual examination of the sample, we will presume that this shoe has an upper with a predominately canvas textile external surface. The applicable subheading for shoe described above will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), 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 not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50 percent or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is of the slip-on type; which lacks a foxing-like band almost wholly of rubber or plastics; and which is 10 percent or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem. 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.

Federal Register (2)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.

Court of International Trade & Federal Circuit (5)

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