U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6403.59.9045
$52.3M monthly imports
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Ruling Age
29 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly
The tariff classification of five shoes from Spain.
PD A89323 Novvember 21, 1996 CLA-2-64:K:TC:C9:D23 A89323 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Ms. Judy Kearney Network Brokers International, Inc. Airport Industrial Office Park, Building C-1D 145th Avenue & Hook Creek Blvd. Valley Stream, NY 11581 RE: The tariff classification of five shoes from Spain. Dear Ms. Kearney: In your letter dated November 5, 1996 your company requested a tariff classification ruling on behalf of your client, European Step, Inc. You included five photographs of styles Nevada/3463POR, Arizona/1031BEN, Alaska/1033SAA, Hawaii/3711NUS, Georgia/3710NUS and described them as women's shoes with outer soles and uppers of leather. The shoes will be imported from Spain. The applicable subheading for the five shoes will be 6403.59.9045, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear with outer soles of leather; other; other; for other persons; for women; other. The duty rate will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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, Thomas Mattina Area Director JFK Airport