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
23 years
4 related rulings
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly
The tariff classification of footwear from China and Italy.
NY I85402 September 10, 2002 CLA-2-64:RR:NC:TA:347 I85402 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Eric M. Hale NIKE USA, Inc. Beaverton, OR 97005 RE: The tariff classification of footwear from China and Italy. Dear Mr. Hale: In your letter dated August 13, 2002 you requested a tariff classification ruling. You have submitted four half pair samples of open-toe, open-heel slip-on sandals, all with molded rubber/plastic uppers and rubber/plastic footbed bottoms and outer soles. The sandals are identified as Nike models 305345 001 Shambra, 305348 001 Europa and 305349 011 Usurper Plus from China, and model 305347 011 Shindy Plus from Italy. You state in your letter that you consider all four models to be produced in one piece by molding, however our examination of these sample sandals and a subsequent follow-up telephone conversations with you have determined that none of these sandals was actually produced in one piece by molding. All four sandals have separately molded plastic insole and/or a heel plug pieces, which have been glued into the molded sandal parts and one model, the “Shindy Plus” even has a separately molded upper portion that is joined to its bottom by means of plugs through the sole. The applicable subheading for all four models of the plastic sandals described above will be 6402.99.18, 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; 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
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.