Base
C847561998-03-04New 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 2026-04-29 · Updates monthly

Summary

The tariff classification of a shoe from China.

Ruling Text

PD C84756 March 4, 1998 CLA-2-64:K:TC:A4:D23 C84756 CATEGORY: Classification TARIFF NO.: 6404.19.3515 Mr. Tony Del Pozo H. W. Robinson & Co., Inc. John F. Kennedy International Airport Cargo Service Building No. 80 Jamaica, NY 11430 RE: The tariff classification of a shoe from China. Dear Mr. Del Pozo: In your letter dated February 13, 1998 your company requested a tariff classification ruling on behalf of your client, Ben Berger, LLC. You included a sample, designated style number S7379, and described it as a ladies household slipper containing a manmade fiber upper and a rubber sole. The shoe has an outer sole of rubber/plastics and an upper of textile materials. 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 6404.19.3515, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; other; house slippers. The duty rate will be 37.5% ad valorem. This ruling is being issued under the provisions of Part 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, John J. Martuge Area Director JFK Airport