Base
D892721999-04-12New YorkClassification

The tariff classification of a shoe from Thailand.

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 2026-05-01 · Updates monthly

Summary

The tariff classification of a shoe from Thailand.

Ruling Text

PD D89272 April 12, 1999 CLA-2-64:K:TC:A3:D23 D89272 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of a shoe from Thailand. Dear Mr. Hartill: In your letter dated March 12, 1999, your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc. You included a sample designated style 3-686 and described it as a dance shoe with a leather upper and a metal and plastic sole. You state that the percentages of material of the sole in contact with the ground are approximately 30% metal and 68% plastic. This ruling is being issued based on the measurements you furnished of the external surface area of the outer sole. These measurements are subject to verification upon Customs examination at importation. The shoes will be imported from Thailand. The applicable subheading for the shoe will be 6403.99.9065, 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; other; other; other; for other persons; valued over $2.50/pair; other; other; for women; other. The duty rate will be 10% 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