Base
C838311998-02-06New YorkClassification

The tariff classification of three shoes from China

U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of three shoes from China

Ruling Text

NY C83831 February 6, 1998 CLA-2-64:RR:NC:TP:347 C83831 CATEGORY: Classification TARIFF NO.: 6402.91.60 - 6402.91.90, 6402.99.60 - 6402.99.90 Ms. Ann Marie Nelson Circle International Inc. 23119 66th Avenue South Kent, Washington 98032 RE: The tariff classification of three shoes from China Dear Ms. Nelson: In your letter dated January 5, 1998, written on behalf of your client, International Seaway Trading, you requested a tariff classification ruling. You have submitted samples for three styles of footwear. You state that style AB101-256 is a boy's boot that has a plastic upper with a rubber/plastic outer sole. The boot features a lace-tie closure, a band of textile trimming along the topline, a hook-and-loop closure across the instep made of textile material, and a foxing-like band overlapping the upper. Style MH5089 is a shoe which appears to be made of a rubber/plastic upper, covering the ankle, featuring a lace-tie closure and a rubber/plastic outer sole with a foxing-like band overlapping the upper. The shoe also features an embroidered logo on the right quarter which reads "salvi club." Style R74033-1 is a shoe which appears to be made of a rubber/plastic upper featuring a lace-tie closure and a rubber/plastic outer sole with a foxing-like band overlapping the upper. The applicable subheading for styles AB101-256 and MH5089 will be 6402.91.60 - 6402.91.90, Harmonized Tariff Schedule of the United States (HTS), depending on price per pair, which provides for footwear with outer soles and uppers of rubber or plastic, covering the ankle, with a foxing-like band applied or molded at the sole and overlapping the upper. The applicable subheading for style R74033-1 will be 6402.99.60 - 6402.99.90, HTS, depending on price per pair, which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, with a foxing-like band applied or molded at the sole and overlapping the upper. 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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6402.91.60

Other CBP classification decisions referencing the same tariff code.