U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
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 2026-05-09 · Updates monthly
The tariff classification of footwear from China
NY G82422 September 26, 2000 CLA-2-64:RR:NC:TA:347 G82422 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of footwear from China Dear Ms. Liu: In your letter dated September 1, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified as Item #C20D0044, is an open-toe, open-heel beachcomber-type sandal, with a sewn together EVA plastic V-strap upper, which feature a printed mosaic design on an all plastic external surface area. The ends of the strap upper penetrate and are secured into an EVA midsole, which has a woven textile footbed facing. The inside surface of the plastic strap upper is also lined with textile and the sandal has a traction grooved, two color rubber/plastic outer sole. The applicable subheading for this sandal, Item #C20D0044, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. We note that there is no indication that this item is marked with the country of origin China. Therefore, if imported as is, this sandal will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, the sandal will be considered not legally marked under the provisions of 19 CFR 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.” 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
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.