Base
I831952002-07-17New YorkClassification

The tariff classification of five thong-style shoes from China

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

Cross-Source Intelligence

Primary HTS Code

6402.99.18

$542.4M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

23 years

3 related rulings

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of five thong-style shoes from China

Ruling Text

PD I83195 July 17, 2002 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. R. Patrick Doyle The Stride Rite Corporation 191 Spring Street P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of five thong-style shoes from China Dear Mr. Doyle: In your letter dated June 19, 2002 you requested a tariff classification ruling on five styles of footwear. The submitted sample is identified as Style Number M15231, Tommy Hilfiger Zuma Thong. You indicate that except for color, this style is identical to the four other styles (M15230, M15232, M15233, and M15234) that are also the subject of this request. The upper of this shoe is a Y-shaped thong comprised of a combination of plastic and textile material. According to the information submitted, the plastic accounts 92.05 percent of the upper's external surface area. The sole of the shoe is of rubber/plastic. We are returning the sample as you requested. The applicable subheading for each of these shoes 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 plastics; which is other than waterproof or sports footwear or "zoris"; which does not have a protective metal toe-cap; which is other than protective footwear; which does not cover the ankle; in which over 90 percent of the upper's external surface area is of rubber of plastics; which is not made on a base or platform of wood or cork; and which is other than plastic footwear produced in one piece by molding. The rate of duty will be 6 percent ad valorem. 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 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, New York

Related Rulings for HTS 6402.99.18

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (1)

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