Base
D841161998-11-02New YorkClassification

The tariff classification of footwear 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 2026-04-29 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

PD D84116 November 2, 1998 CLA-2-64:FO:NP:POR:CO:D24 D84116 CATEGORY: Classification TARIFF NO.: 6404.19.50/6404.19.70/6404.19.80/6404.19.90 Louis P. Vizza Product Manager Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of footwear from China Dear Mr. Vizza: In your letter dated October 21, 1998 you requested a tariff classification ruling. The sample provided, designated product #0520 and described as a men's casual shoe, is of slip-on or loafer style and is below the ankle in height. It has an upper described as being of 100% cotton canvas, and a rubber outsole and padded insole. The joint between sole and upper is covered by a band of rubber foxing. The applicable subheading for the shoe will be 6404.19.50/ 6404.19.70/6404.19.80/6404.19.90 (depending on value per pair), Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; other than sports footwear and the like; other than footwear with uppers of over 50% leather; other than protective footwear; other than footwear with open toes or heels or of the slip-on type that is held to the foot without laces (but excluding footwear with foxing); other than footwear having soles which are affixed to the upper exclusively with an adhesive (but excluding footwear with foxing); valued not over $3/pair (6404.19.50), or valued over $3.00/pair but not over $6.50/pair (6404.19.70), or valued over $6.50/pair but not over $12/pair (6404.19.80), or valued over $12/pair (6404.19.90). The rate of duty will be 48% (6404.19.50), or 90c/pr. + 37.5% (6404.19.70), or 90c/pr. + 20% (6404.19.80), or 11.2% (6404.19.90), depending on value. The submitted sample is not marked with the country of origin. If imported as is, this footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304, and will therefore be considered not legally marked under the provisions of 19 C.F.R. 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." 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. Sincerely, Lewellyn Robison Port Director Portland, Oregon

Related Rulings for HTS 6404.19.50

Other CBP classification decisions referencing the same tariff code.