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
24 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly
Classification of footwear.
PD H82462 June 26, 2001 CLA-2-64:D11:H82462 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Ted Conlon Four Star International 229 East Main Street Suite 201 Milford, Massachusetts 01757 Re: Classification of footwear. Dear Mr. Conlon: In your recent letter you requested a tariff classification on a shoe to be produced in China. You also asked if the footwear were subject to quota or visa. The submitted sample, item number 42000012H, is an open toe and open heel sandal with a 100 percent plastic upper cemented to a rubber and/or plastic outer sole. The footwear is not subject to visa or quota restraints. The words “Sport Cool” with a depicted American flag are printed on the upper. We are not able to verify if this is a trademark as it is not registered with U.S. Customs. We consider the depicted American flag to be misleading as to the country of origin. The sandal is not marked with the country of origin. If imported as is, the submitted sample will not meet the country of origin marking requirements. 19 C.F.R. 134.46 states “In any case in which the words “United States,” or “American,” the letters “U.S.A.,” any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country of locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other words of similar meaning.” The applicable subheading for item number 42000012H will be 6402.99.18, Harmonized Tariff Schedule of the United States, HTS, which provides for footwear, in which the upper’s external surface is predominately rubber and/or plastics; in which the outer sole is rubber and/or plastics; which is other than “sports footwear”; in which there is no protective metal toe-cap; in which the top of the upper does not cover the wearer’s ankle; in which the upper’s external surface is over 90 percent rubber and/or plastics, including accessories and or reinforcements; which is not protective in function; which has an open toe or open heel. The rate of duty will be 6 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
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.