U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.99.18
$542.4M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
26 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of a rubber/plastic boy’s sandal from Thailand.
NY E82724 June 9, 1999 CLA-2-64:RR:NC:TP:347 E82724 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. John J. Kenney Reebok International Ltd. 25 Littlefield Street Avon, MA 02322 RE: The tariff classification of a rubber/plastic boy’s sandal from Thailand. Dear Mr. Kenney: In your letter dated May 20, 1999, you requested a tariff classification ruling. You have submitted a sample of what you refer to as a boy’s adventure sports sandal, SRF #07-03115OB-SAN “Tsunami,” with an upper made of rubber/plastic material and a molded “athletic tread” rubber/plastic outer sole. This sandal has an open toe and open heel with a hook and loop closure across the instep. The applicable subheading for the sandal will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem. 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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.