Base
G814162000-10-02New YorkClassification

Classification of footwear

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

Cross-Source Intelligence

Primary HTS Code

6402.99.18

$496.4M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

25 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly

Summary

Classification of footwear

Ruling Text

PD G81416 October 2, 2000 CLA-2-64-:D11 G81416 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Esther Isenberg Right Stuff, Inc. 24 Ray Avenue Suite 103 Burlington, Massachusetts 01803 Re: Classification of footwear Dear Ms. Isenberg: In your recent letter you requested tariff classifications for two shoes to be produced in China. The submitted samples are identified as E2063-7 and “Flower Pot”. E2063-7 is an open heel and open toe woman’s shoe with a plastic upper partially covered with plastic sequins. The outer sole is produced from rubber and/or plastic. “Flower Pot” is an open heel and open toe woman’s sandal. The one piece molded Y-shaped upper has an external surface area of plastic with a textile flower secured to the upper by a single rivet. The outer sole is made from rubber and/or plastic and has varying degrees of thickness. You state that “Flower Pot” qualifies as a zori. We do not consider it to be a zori, as the sole does not have uniform thickness from side to side nor are the straps secured to the sole by means of plugs. The textile flower is not included in the calculation of the external surface area of the upper. We consider the flower to be a loosely attached appurtenance. The submitted samples are not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe 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". The applicable subheading for the samples will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which there is no protective metal toe-cap; in which the top of the upper does not cover the wearer's ankle; in which the upper's external surface is over 90 percent rubber and/or plastics, including accessories and reinforcements; which does not have a foxing or foxing-like band; which is not designed to be protective against water, oil, or cold or inclement weather. The rate of duty will be 6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, William M. McGuire Acting Port Director Boston, Massachusetts

Related Rulings for HTS 6402.99.18

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (1)

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