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B846641997-05-14New YorkClassification

The tariff classification of a one piece molded shoe from Mexico

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 2026-05-02 · Updates monthly

Summary

The tariff classification of a one piece molded shoe from Mexico

Ruling Text

PD B84664 May 14, 1997 CLA-2-64:LA:S:T:1:4:D18 B84664 CATEGORY: Classification TARIFF NO.: 6402.99.14 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, New York 11001 RE: The tariff classification of a one piece molded shoe from Mexico Dear Mr. Spano: In your letter dated April 25, 1997, you requested a tariff classification ruling on a one piece molded clog. The submitted sample, item number 18244, is a ladies one piece molded rubber and/or plastic clog with two holes along the side and near the bottom, closed toe, open heel, with an air insole by Jones & Vining USA. You state to please disregard the USA origin on the insole, as the actual insole will be manufactured outside the USA. You state that the importer hopes to purchase the insoles in Mexico. The submitted sample is not marked with the country of origin. You state that the actual production will be legally marked with country of origin. If imported as is, this shoe will not meet the country of origin marking requirements of 19 U.S.C. 1304, and will therefore be considered not legally marked under the provisions of 19 C.F.R. 134.11, which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container ) will permit." The applicable subheading for this shoe will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather); other, sandals and similar footwear of plastics, produced in one piece by molding. The general rate of duty will be 4.2 percent ad valorem. The Special rate of duty for Mexico will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Edward Webb Acting Port Director Los Angeles

Related Rulings for HTS 6402.99.14

Other CBP classification decisions referencing the same tariff code.