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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Federal Register
2 docs
Related notices & rules
Court Cases
8 cases
CIT & Federal Circuit
Ruling Age
25 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
Classification of footwear
PD G81428 October 2, 2000 CLA-2-64-:D11 G81428 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Ron Parker Senior Vice President Elicon Resourcing Group, Inc. 66 Cummings Park Woburn, Massachusetts 01801 Re: Classification of footwear Dear Mr. Parker: In your recent letter you requested a tariff classification for a shoe to be produced in Spain. The sample, style number not indicated, is a slip-on espadrille with an open heel and open toe. The external surface area of the upper is made of rayon and the outer sole is produced from rubber and/or plastic. You did not furnish a breakdown of the component material by weight for the entire shoe. For the purpose of this ruling, we assume the rubber and/or plastic to be a least ten percent by weight of the entire shoe. The footwear should be sampled by Customs at the port of entry, at the time of importation, to verify the weight of the component materials. The submitted sample is marked “Made in Spain” on the outer sole. The marking is in the same color as the outer sole. We consider the country of origin marking to be not legible. Therefore, if imported as is, the footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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 United States 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 sample will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is predominately textile; in which the sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; which has opened toes or open heels; which is ten percent 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 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
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.