Base
E871261999-10-01New YorkClassification

The tariff classification of shoes and a plastic bag from China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

4202.92.45

Compare All →

Federal Register

2 docs

Related notices & rules

Court Cases

10 cases

CIT & Federal Circuit

Ruling Age

26 years

Data compiled from CBP CROSS Rulings, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-17 · Updates real-time

Summary

The tariff classification of shoes and a plastic bag from China.

Ruling Text

NY E87126 October 1, 1999 CLA-2-64:RR:NC:TP:347 E87126 CATEGORY: Classification TARIFF NO.: 4202.92.45, 6404.20.40 Mr. Roger J. Crain, President Customs Science Services, Inc. 10315 Kensington Parkway, Suite 211 Kensington, MD 20895-3321 RE: The tariff classification of shoes and a plastic bag from China. Dear Mr. Crain: In your letter dated September 13, 1999, written on behalf of your client, BCNY International, you requested a tariff classification ruling. You have submitted a sample of what you refer to as a pair of “Coasters” misses-size ballerina slippers in a plastic bag. The slippers are of the slip-on type and have a textile upper, a leather sole, and midsoles of leather, cellular rubber/plastic, and paperboard. You state that you have analyzed one slipper of the pair in your laboratory and found that its percent composition by weight is 47.5% rubber/plastic plus textile material (RP +T) and 52.5% other materials (including 36.3% leather, 14.6% paperboard and 1.6% feathers). You have enclosed a copy of the laboratory analysis report. The shoes are valued at $2.86 per pair. The applicable subheading for the shoes will be 6404.20.40, 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 leather, in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastic materials, and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem. You state the bag is made of vinyl plastic, and measures about 21 centimeters (cm) wide by 17 cm high by 6.5 cm deep. The bag has two clear plastic handles and, between the handles, two closure snaps. One side of the bag is marked with “Let*s Dress Up” and is bordered with small colored daisies. You note that the bag is the only packaging for the slippers (other than ocean shipping containers). The slippers will be packaged, shipped and sold at retail in the bag; no boxes or other containers will be used. You state that the bag is of flimsy construction and may not be suitable for repetitive use. The bag used to package the footwear is classified separately as per GRI 5(b) which states that “packaging materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. Since the plastic bag is not of a kind normally used for packing such goods, and they are capable of repetitive use, the applicable subheading for the bag will be 4202.92.45, HTS, which provides for travel, totes, sport or similar bags with an outer surface of a sheeting of plastic, designed for repetitive use and to contain personal effects during travel. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. §1304. Accordingly, the shoes and bag would 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.” 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 4202.92.45

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.