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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Court Cases
8 cases
CIT & Federal Circuit
Ruling Age
25 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly
The tariff classification of a pair of women’s textile shoes from Spain.
NY F88020 June 16, 2000 CLA-2-64:RR:NC:TP:347 F88020 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Ann Vietello Etienne Aigner 47 Brunswick Avenue Edison, NJ 08818-3111 RE: The tariff classification of a pair of women’s textile shoes from Spain. Dear Ms. Vietello: In your letter dated June 7, 2000, you requested a tariff classification ruling. You have submitted a sample of a pair of women’s shoes, style name “Sarah,” with an upper made of textile material and a rubber/plastic outer sole. The shoe is of the slip-on type, with closed toes and closed heels. The applicable subheading for style “Sarah” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, footwear which is 10% or more by weight of rubber 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.
CIT and CAFC court opinions related to the tariff classifications in this ruling.