Base
I832392002-07-03New YorkClassification

The tariff classification of footwear from China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6402.91.40

$33.3M monthly imports

Compare All →

Federal Register

1 doc

Related notices & rules

Court Cases

5 cases

CIT & Federal Circuit

Ruling Age

23 years

1 related ruling

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of footwear from China.

Ruling Text

NY I83239 July 3, 2002 CLA-2-64:RR:NC:347:I83239 CATEGORY: Classification TARIFF NO.: 6402.91.40, 6402.99.18 Mr. Arthur Colpack Colpack Design & Manufacturing, Inc. 50 Terminal Street, Bldg. 2, Suite 414 Boston, MA 02129 RE: The tariff classification of footwear from China. Dear Mr. Colpack: In your letter dated June 20, 2002, you requested a reconsideration of a tariff classification ruling for Revised Versions of your footwear styles “Rainy” and “Rainbow.” Both styles were previously the subject of a classification ruling PD I80946 dated May 8, 2002. Since the construction of both styles has been revised, this office will treat your re-submission as a new ruling request for both styles. The revised style “Rainy” is a ladies slip-on rain shoe. The outer sole is composed entirely of rubber/plastics. The upper features two textile gores which comprise less than 10 percent of the external surface area of the upper. The “Rainy” is not “protective” however; the original sample submitted with PD I80946 had a foxing-like band. The revised sample submitted with this request along with a separate unit-molded outer sole demonstrate that the revised model of “Rainy” does not have a foxing-like band. The applicable subheading for Revised Style “Rainy” will be 6402.99.18, Harmonized Tariff Schedule of the United States, (HTS). The rate of duty will be 6 percent ad valorem. The revised style “Rainbow” is a ladies rain boot approximately 10 inches high. The boot covers the ankle and features a slide fastener closure on the inside of the shaft. The boot is designed to be a protection against water. The original sample submitted with PD I80946 had a foxing-like band. The revised sample submitted with this request does not have a foxing-like band. Despite being “protective footwear” designed to be worn over or in lieu of other footwear as a protection against water, style “Rainbow” has an upper which from a point 3cm above the top of the outer sole is entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching, in this regard it satisfies the exception to the exclusion of protective footwear in subheading 6402.91.40, (HTS). The applicable subheading for the revised style “Rainbow” will be 6402.91.40 (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other footwear, covering the ankle, other, having uppers of which over 90 percent of the external surface area, including accessories or reinforcements, is rubber or plastics, not having a foxing or foxing-like band applied at the sole and overlapping the upper, and meets the exception to the exclusion of protective footwear in subheading 6402.91.40. The general 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). The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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

Related Rulings for HTS 6402.91.40

Other CBP classification decisions referencing the same tariff code.

Federal Register (1)

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.