Base
B871781997-07-07New YorkClassification

The tariff classification of footwear 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 2026-04-26 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

PD B87178 July 7, 1997 CLA-2-64:FO:CM:NP:POR:CO:D24:B87178 CATEGORY: Classification TARIFF NO.: 6402.99.30 H. Kandari Fritz Co. P.O. Box 92641 Los Angeles, CA 90009-9901 RE: The tariff classification of footwear from China Dear Mr. Kandari: In your letter dated July 29, 1997 you requested a tariff classification ruling on behalf of your client, Dynasty Footwear LTD. The sample provided is of a woman's slip-on, open-heel shoe, with rubber sole, designated style # L60908. A weight breakdown provided indicates that the upper consists of 73.9% polyurethane string, 11.2% nylon string, and 14.9% polyester. Based on the information provided, which will be subject to verification at time of import, the applicable subheading for the footwear will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, footwear with a protective metal toe-cap, or footwear covering the ankle; other than footwear having uppers of which over 90% is rubber or plastics, including accessories and reinforcements; other than footwear designed to be worn for protection; footwear with open toes or open heels or of a slip-on type, other than footwear with foxing or a foxing-like band. The rate of duty will be 37.5%. The submitted sample is not marked with the country of origin. If imported as is, this footwear 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." This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Lewellyn Robison Port Director Portland, Oregon

Related Rulings for HTS 6402.99.30

Other CBP classification decisions referencing the same tariff code.