Base
B803691997-01-10New YorkClassification

The tariff classification of a shoe from China.

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-09 · Updates monthly

Summary

The tariff classification of a shoe from China.

Ruling Text

PD B80369 January 10, 1997 CLA-2-64:K:TC:C9:D23 B80369 CATEGORY: Classification TARIFF NO.: 6403.99.6015 Mr. Steve DeCastro All-Ways Forwarding Int'l Inc. U.S. Rt. 1-9 South Newark, NJ 07114 RE: The tariff classification of a shoe from China. Dear Mr. DeCastro: In your letter dated December 12, 1996 your company requested a tariff classification ruling on behalf of your client, National Fashions Import, Inc. You included a sample designated style 6115 and described it as a men's open back slipper with a leather upper. The shoe has an outer sole of rubber/plastics. The shoe will be imported from China. We note that the enclosed sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe would not be considered legally marked under the provisions of 19 C.F.R. 134.11. The applicable subheading for the shoe will be 6403.99.6015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for men, youths and boys; house slippers. The duty rate will be 8.5% ad valorem. This ruling is being issued under the provisions of Section 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 Hadley/plc 01/10/97 K:TC:C K:TC:C K:TC:C K:TC K Hadley Mitchell Zanetti DeRobertis Mattina