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E849851999-08-20New YorkClassification

The tariff classification of footwear from China

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

Cross-Source Intelligence

Primary HTS Code

6403.91.90

$165.6M monthly imports

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Federal Register

1 doc

Related notices & rules

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

26 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-06 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

NY E84985 August 20, 1999 CLA-2-64:RR:NC:TA:347 E84985 CATEGORY: Classification TARIFF NO.: 6403.91.90 Ms. Cyndi Beramini CSI Industries, Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of footwear from China Dear Ms. Bergamini: In your letter dated July 21, 1999 you requested a tariff classification ruling. The submitted half pair sample, Style # 070-300300, is a woman’s above-the ankle casual shoe, with a white colored leather upper, a five metal eyelet lace closure, a fully encircling 1-inch high rubber/plastic foxing tape, and a rubber/plastic outer sole. The applicable subheading for this woman’s shoe, Style # 070-300300, will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; in which the top of the upper covers most of the wearer’s ankle bone; for other persons. The rate of duty will be 10% ad valorem. We are returning the sample as you requested. 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 6403.91.90

Other CBP classification decisions referencing the same tariff code.

Federal Register (1)

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

Court of International Trade & Federal Circuit (1)

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