Base
E827241999-06-09New YorkClassification

The tariff classification of a rubber/plastic boy’s sandal from Thailand.

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

Cross-Source Intelligence

Primary HTS Code

6402.99.18

$542.4M monthly imports

Compare All →

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

Summary

The tariff classification of a rubber/plastic boy’s sandal from Thailand.

Ruling Text

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

Related Rulings for HTS 6402.99.18

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (1)

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