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D853331998-12-03New 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

6404.20.40

$22.2M monthly imports

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Federal Register

1 doc

Related notices & rules

Ruling Age

27 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

PD D85333 December 3, 1998 CLA-2-64:FO:NP:POR:CO:D24 D85333 CATEGORY: Classification TARIFF NO.: 6404.20.40 Jane A. Sheridan Customs Coordinator Pagoda Trading Company, Inc. 8300 Maryland Avenue St. Louis, MO 63105 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated November 24, 1998 you requested a tariff classification ruling. The sample provided, designated as pattern “ENTWINE”, is a women’s dress shoe with textile upper and leather sole. It is a below the ankle, slip-on shoe, black in color. You have provided a weight breakdown of the components of the shoe, as follows: Textile/Rubber/Plastic--44%; Leather--15%; Other Materials--41%. You indicate that the shoes will be valued at over $2.50/pair. Based on the weight breakdown provided, which would be subject to verification at the port of entry, the subheading for the women’s shoe will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of leather and uppers of textile materials; footwear of not over 50% by weight of textiles, rubber and plastics, valued over $2.50/pair. The rate of duty will be 10%. 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 6404.20.40

Other CBP classification decisions referencing the same tariff code.

Federal Register (1)

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