U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.99.1865
$542.4M monthly imports
Compare All →
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 2026-04-29 · Updates monthly
The tariff classification of footwear from China.
NY H87703 February 15, 2002 CLA-2-64:RR:NC:TA: 347 H87703 CATEGORY: Classification TARIFF NO.: 6402.99.1865 Mr. Daniel Shapiro Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China. Dear Mr. Shapiro: In your letter dated February 11, 2002, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as style #PP233765 “Woven Slide,” is, as you state, a woman’s open-toe, open-back, slip-on shoe. The shoe has a plastic upper consisting of a single 2-1/2 inch wide plastic strip crossing the instep. Woven atop the vamp is a pattern of textile strips having an external surface area of rubber/plastics being visible to the naked eye. In this regard the upper has an external surface area that is over 90 percent rubber/plastics including accessories or reinforcements. The shoe also has a 5/8 inch high wooden heel wedge and a rubber/plastic outer sole. The applicable subheading for this woman’s shoe, identified as style #PP233765, will be 6402.99.1865, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which does not cover the ankle. The rate of duty will be 6% ad valorem. We are returning the sample as you requested. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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, contact National Import Specialist Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.