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D843411998-11-23New YorkClassification

The tariff classification of five shoes from Thailand.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6402.99.1865

$542.4M 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 2026-04-29 · Updates monthly

Summary

The tariff classification of five shoes from Thailand.

Ruling Text

PD D84341 November 23, 1998 CLA-2-64:K:TC:A3:D23 D84341 CATEGORY: Classification TARIFF NOS.: 6402.99.1865; 6404.19.3560 Ms. Judy Canning Pier Air International 145-45 156th Street Jamaica, NY 11434 RE: The tariff classification of five shoes from Thailand. Dear Ms. Canning: In your letter dated November 4, 1998, your company requested a tariff classification ruling on behalf of your client, Tyson Designs. You included five samples designated style numbers TS 012, TS 057, TS058, TS 065 and TS 068. Styles TS 057 and TS 065 are women’s shoes with outer soles and uppers of rubber/plastics. Styles TS 012, TS 058 and TS 068 are women’s shoes with outer soles of rubber/plastics and uppers of textile materials. The shoes will be imported from Thailand. We note that the enclosed samples are not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, the shoes would not be considered legally marked under the provisions of 19 C.F.R. §134.11. The applicable subheading for styles TS 057 and TS 065 will be 6402.99.1865, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather); other; other; other; for women; other. The duty rate will be 6% ad valorem. The applicable subheading for styles TS 012, TS 058 and TS 068 will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; other; other; for women. The duty rate will be 37.5% ad valorem. 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

Court of International Trade & Federal Circuit (1)

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