U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.99.18
$542.4M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
28 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of "Sensi" sandals and thongs from Italy
PD B84868 May 23, 1997 CLA-2-64:LA:S:T:1:4:D18 B84868 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Kirsten Lear Emery Customs Brokers 2345 Alaska Ave. El Segundo, CA 90245 RE: The tariff classification of "Sensi" sandals and thongs from Italy Dear Ms. Lear: In your letter dated May 1, 1997, on behalf of Foot Sense, Inc., you requested a tariff classification ruling on "Sensi" sandals and thongs. The five samples that you have submitted are described as follows: 1. Style "La Jolla", 6100 is a "Sensi" sandal with a rubber and/or plastic upper, two buckle closure on the vamp, with a rubber and/or plastic sole. 2. Style "Capriice", 4500 is a "Sensi" sandal with a rubber and/or plastic upper and sole. 3. Style "Regatta Ice", 4100 is a "Sensi" sandal with a rubber and/or plastic upper and sole. 4. Style "Monte Carlo", 5400 is a "Sensi" thong with a rubber and/or plastic upper and sole. 5. Style "Wave", 5210 is a "Sensi" thong with a rubber and/or plastic upper and sole. The tradename "Sensi" is a registered trademark with the U.S. Customs Service and authorization from the trademark holder to import these sandals and thongs may be required prior to release from Customs' custody. The applicable subheading for all five styles will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90 percent rubber and/or plastics including any accessory or reinforcement; which is not designed to be a protection against water, oil, cold or inclement weather; which does not have a foxing-like band; which is other than a "zori"; and which is made other than on a base or platform of either wood or cork. The rate of duty will be 6 percent ad valorem. 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 Seaport
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.