Base
G862092001-02-01New YorkClassification

The tariff classification of a shoe from China.

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of a shoe from China.

Ruling Text

PD G86209 February 1, 2001 CLA-2-64:K:TO:A3:D23 G86209 CATEGORY: Classification TARIFF NO. 6404.19.3560 Ms. Debbie Seidl Candie’s, Inc. 400 Columbus Avenue Valhalla, NY 10595 RE: The tariff classification of a shoe from China. Dear Ms. Seidl: In your letter dated January 8, 2001, your company requested a tariff classification. You enclosed a sample shoe, style 1498, which has an outer sole of rubber/plastics and an upper of textile materials. The shoe has an open heel and will be imported from China. The applicable subheading for the shoe will be 6404.19.3560, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fastener, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; other; other; for women. The duty rate 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). 2 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, please contact Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (212) 637-7089. Sincerely, Susan T. Mitchell Area Director JFK Airport