Base
G893262001-04-04New YorkClassification

Classification of footwear.

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

Cross-Source Intelligence

Primary HTS Code

6404.19.35

$300.8M monthly imports

Compare All →

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 2026-05-06 · Updates monthly

Summary

Classification of footwear.

Ruling Text

PD G89326 April 4, 2001 CLA-2-64:D11:G89326 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Mike Diep Manager, Traffic & Customs TT Group Ltd. 1806 Wharncliffe Rd. S. London, Ont., N6L 1K1 Canada Re: Classification of footwear. Dear Mr. Diep: In your recent letter, dated March 22, 2001, you requested a tariff classification on a shoe to be produced in China. Style number L01370-A is a slip-on shoe with a textile and plastic upper and a plastic cupped outer sole. The textile is sewn to the top portion of the cupped sole and it is not lasted under. Thus a foxing-like band does not exist as the sides of the cupped sole are considered part of the upper. The heel portion of the shoe is approximately over three quarters of an inch. We do not consider the shoe to have an open heel. The textile is the material having the greatest surface area of the upper. You did not furnish a component breakdown indicating the percentages by weight of the materials for the entire shoe. Visual examination indicates the shoe has at least 10 percent by weight of rubber and/or plastics. As you requested, the sample will be returned under separate cover. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the shoe 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 style number L01370-A will be 6404.19.35, Harmonized Tariff Schedule of the United States, HTS, which provides for footwear in which the upper’s external surface, not including accessories or reinforcements, is predominately textile; in which the outer 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 does not have open toes or open heels; which is ten percent or more by weight of rubber and/or plastics. which does not have a foxing or foxing-like band. The rate of duty will be 37.5 percent ad valorem. 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. If you have any questions pertaining to this ruling, please contact Field National Import Specialist Anthony Cataldo at 617-565-6126 or National Import Specialist Richard Foley at 212-637-7089. Sincerely, Nora E. Ehrlich Port Director, Boston

Related Rulings for HTS 6404.19.35

Other CBP classification decisions referencing the same tariff code.

Federal Register (2)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.

Court of International Trade & Federal Circuit (5)

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