U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6405.90.90
$62.5M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
27 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly
The tariff classification of women's sandals from China and Indonesia.
NY D82614 October 22, 1998 CLA-2-64:RR:NC:TP:347 D82614 CATEGORY: Classification TARIFF NO.: 6405.90.90 Mr. Steve Crisafi Daco Corporation International of California P.O. Box 55 Pismo Beach, CA 93448 RE: The tariff classification of women's sandals from China and Indonesia. Dear Mr. Crisafi: In your letter dated September 16, 1998, you requested a tariff classification ruling. You have submitted samples for two styles of ladies sandals. You state that style #99244 is made of a natural fiber (raffia) upper with a textile trim, and will be imported from China. You state that style #99799 is a natural bamboo upper with PVC trim, and will be imported from Indonesia. The soles of both styles appear to be made of rubber and/or plastics. Natural fibers are not considered textile material for purposes of chapter 64, HTSUS. The applicable subheading for both styles will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The rate of duty will be 12.5% 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
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.