Base
D842781998-11-23New YorkClassification

The tariff classification of a shoe from Brazil.

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 Brazil.

Ruling Text

PD D84278 November 23, 1998 CLA-2-64:K:TC:A3:D23 D84278 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Mr. Charles G. Hartill Charles G. Hartill, LCHB 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of a shoe from Brazil. Dear Mr. Hartill: In your letter dated October 15, 1998 your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc. You included a sample, style number BR 09, and described it as a woman’s dance shoe with an outer sole and upper of leather. The shoes will be imported from Brazil. The applicable subheading for the shoe will be 6403.59.9045, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear with outer soles of leather; other; other; for other persons; for women; other. The duty rate will be 10% ad valorem. 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. 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