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E829381999-06-09New YorkClassification

The tariff classification of footwear from South Africa

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

Cross-Source Intelligence

Primary HTS Code

6404.19.35

$355.5M monthly imports

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Federal Register

2 docs

Related notices & rules

Court Cases

8 cases

CIT & Federal Circuit

Ruling Age

26 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of footwear from South Africa

Ruling Text

NY E82938 June 9, 1999 CLA-2-64:RR:NC:TA:347 E82938 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Paul Laker Joubertina, Inc. 3350 Shelby St., Suite 200 Ontario, CA 91764 RE: The tariff classification of footwear from South Africa Dear Mr. Laker: In your letter dated May 27, 1999 you requested a tariff classification ruling. The submitted item, identified as your sample “Impi Sandal”, is an open-toe, open heel sandal with a cotton textile upper consisting of a single 1-1/2 inch wide strap across the toes and two more similar straps, one behind the heel and the other with a hook-and-loop type closure, crossing the ankle at the instep. The sandal has a leather insole and a flat, 1/2-inch thick rubber/plastic, two layer bottom. We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sandal will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, the sandal will 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.” The applicable subheading for the item “Impi Sandal” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.. The rate of duty will be 37.5% 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 6404.19.35

Other CBP classification decisions referencing the same tariff code.

Federal Register (2)

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

Court of International Trade & Federal Circuit (5)

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