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 2026-05-02 · Updates monthly
The tariff classification of footwear from China
PD G88572 April 10, 2001 CLA-2-64:LA:S:T:1:4:D27 G88572 CATEGORY: Classification TARIFF NO.: 6402.99.18 W. J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Ave. Hawthorne, Ca. 90250 RE: The tariff classification of footwear from China Dear Mr. Gonzalez: In your letter dated March 20, 2001, on behalf of Strategic Partners, Inc., you requested a tariff classification ruling. You submitted three styles, SR#342 – Sunrise, SR#350 – Eclipse II, and SR#351 – Sabrina. All three styles have a rubber/plastic upper and rubber/plastic sole. None of the styles possess a foxing or foxing like band. The applicable subheading for all three styles will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastic. The rate of duty will be 6% ad valorem. The sample is being returned as requested. The submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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 U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with 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, Vera Adams Port Director Los Angeles-Long Beach Seaport
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.