Base
E814731999-05-25New YorkClassification

The tariff classification of footwear from Italy

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6404.19.35

$300.8M monthly imports

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Court Cases

8 cases

CIT & Federal Circuit

Ruling Age

26 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of footwear from Italy

Ruling Text

PD E81473 May 25, 1999 CLA-2-64:FO:NP:POR:CO:D28 E81473 CATEGORY: Classification TARIFF NO.: 6404.19.35 Kathy O’Conner W. J. Norris, Inc. 80 King Spring Road P. O. Box 3426 Windsor Locks, CT 06096 RE: The tariff classification of footwear from Italy Dear Ms. O’Conner: In your letter dated April 28, 1999, you requested a tariff classification ruling on behalf of your client, Olsson Collection UO, Inc. The sample provided, described as a clog, is a woman’s slip-on type shoe that is held to the foot without the use of laces or buckles or other fasteners. It is of an open-heel design with plastic sole and textile material upper (wool felt). It does not possess a foxing or foxing-like band and is not less than 10 percent by weight of rubber or plastics. The applicable subheading for the clogs will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other than footwear with uppers of over 50% leather: other than protective footwear: 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 rate of duty will be 37.5%. It should be noted that wool fiber products imported into the United States must be labeled in accordance with the Wool Products Labeling Act (15 U.S.C. 68) and the rules promulgated thereunder by the Federal Trade Commission. Questions concerning wool content labeling requirements are covered under the Wool Products Labeling Act. Therefore, we suggest that you contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508 as to label marking requirements. 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 6404.19.35

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (5)

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