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D822191998-09-29New YorkClassification

The tariff classification of footwear from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6403.99.60

$438.9M monthly imports

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Federal Register

3 docs

Related notices & rules

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

27 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

NY D82219 September 29, 1998 CLA-2-64:RR:NC:TA:347 D82219 CATEGORY: Classification TARIFF NO.: 6403.99.60 Mr. Louis P. Vizza Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of footwear from China Dear Mr. Vizza: In your letter dated August 18, 1998, but received by us on September 15, 1998, you requested a tariff classification ruling. The sample submitted is a half pair slip-on men's dress moccasin type shoe, your style "Blair product #8609". This shoe has an all leather upper, a rubber heel and an outer sole comprised of both leather and rubber material sections, with rubber being the constituent material having the greatest external surface area in contact with the ground. The submitted sample is not marked with the country of origin. The shoe should be marked in a conspicuous place, such as the heel seat, "Made in China". Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, the shoe will be considered not legally marked under the provisions of 19 CFR 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." We are returning the sample, as you requested. The applicable subheading for this shoe will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, other than "sports footwear", with leather uppers and outer soles of rubber or plastics or composition leather, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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

Related Rulings for HTS 6403.99.60

Other CBP classification decisions referencing the same tariff code.

Federal Register (3)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.

Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.