Base
H817492001-06-27New YorkClassification

The tariff classification of footwear 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 2026-05-05 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

PD H81749 June 27, 2001 CLA-2-64:LA:S:T:1:4:D27 H81749 CATEGORY: Classification TARIFF NO.: 6402.99.60 Ms. Louisa Fang Fiesta International Corp. 19817 Avenida Deseo Walnut, CA. 91789 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated June 1, 2001, on behalf of Fiesta International Corp., you requested a tariff classification ruling. You submitted 5 styles of athletic type shoes, none of which are sized. Style #006 appears to be for adults. It is a low top shoe with an upper primarily of plastic and a rubber/plastic sole, and which possesses a foxing-like band. Styles #005, #002 and #011 appear to be boy’s shoes. These styles are all low top athletic type shoes with primarily plastic uppers and rubber/plastic soles. They all possess foxing-like bands. Style #010 appears to be an infant’s low top athletic type shoe. The upper is primarily of plastic with a rubber/plastic sole and a foxing-like band. The stated prices for all styles range from $1.00 to $1.60 per pair. The applicable subheading for all styles will be 6402.99.60, HTS, which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, which has a foxing-like band, valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. §1304. Accordingly, the shoes 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." 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

Related Rulings for HTS 6402.99.60

Other CBP classification decisions referencing the same tariff code.