U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.99.1845
$496.4M monthly imports
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Ruling Age
27 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-04 · Updates monthly
The tariff classification of footwear from, we presume, China.
NY C88845 June 17, 1998 CLA-2-64:RR:NC:TA:347 C88845 CATEGORY: Classification TARIFF NO.: 6402.99.1845 Mr. Richard C. Katz Cameron & Hornbostel 230 Park Avenue New York, NY 10169 RE: The tariff classification of footwear from, we presume, China. Dear Mr. Katz: In your letter dated June 9, 1998, on behalf of your client Harbor Footwear Group, Ltd., you requested a tariff classification ruling. The submitted half pair sample, no style number indicated, is a man's low-top shoe with a plastic upper, a four eyelet lace closure and a cemented-on rubber/plastic outer sole. The shoe has a separately applied imitation welt strip cemented to the edge of the sole, which is excluded from consideration as a foxing-like band. In addition, the shoe's upper features two small metal studs and eight fairly large metal eyelets. You state in your letter that the external surface area of this sample shoe upper is over 90% plastic with all metal eyelets and studs included. You also state that the shoe your client, Harbor Footwear, is considering importing is "virtually identical" to this sample. Therefore, the accuracy of the external surface area measurement of the upper of the actual shoe will be subject to verification at the time of importation, by Customs at the ports of entry. The applicable subheading for this man's shoe will be 6402.99.1845, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's and the outer sole's external surface is predominately rubber and/or plastics; which is not "sports footwear"; which does not cover the ankle; in which the upper's external surface area is still over 90% rubber and/or plastics, with all accessories and reinforcements included; which does not have a foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 6% 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 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