U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6404.19.35
$355.5M monthly imports
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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
The tariff classification of footwear from South Africa
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
Other CBP classification decisions referencing the same tariff code.
Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.
Notice·Effective 2002-01-23
Notice of determinations and action; notice of proposed action; request for written comments; invitation to participate in public hearing.·Effective 2001-08-02
CIT and CAFC court opinions related to the tariff classifications in this ruling.