U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.99.14
$496.4M monthly imports
Compare All →
Ruling Age
23 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly
The tariff classification of a shower sandal from China
PD I85967 October 1, 2002 CLA-2-64:CO:CH:JJB D10 I85967 CATEGORY: Classification TARIFF NO.: 6402.99.14 Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, New York 11001 RE: The tariff classification of a shower sandal from China Dear Mr. Spano: In your letter dated September 9, 2002, you requested a classification ruling of a shower sandal from China, on behalf of your client, Kenneth Cole Productions of Secaucus, New Jersey. You included a sample sandal, identified as the men’s Reaction style RM 00019 EV “Rushshower”. It is the type of sandal that would be used when going to and from the shower. It has an outer sole entirely of rubber or plastic. The sandal appears to be of one-piece molded construction so that the upper—a single, wide band across the instep—is entirely of rubber or plastic. The upper has an air hole on each side. Although the sandal has a separate insole piece, also of rubber or plastic, that is cemented to the top of the outer sole portion of the sandal and a separate decorative square label cemented to the upper, we consider this plastic sandal to be of a type that is produced in one piece by molding. The applicable subheading for this sample sandal, identified as the men’s Reaction style RM00019 EV “Rushshower”, will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; other footwear; not covering the ankle; having uppers of which over 90% of the external surface area is rubber or plastics, not having a foxing or a foxing-like band, and other than protective footwear; not made on a base or platform of wood or of cork; sandals of plastics produced in one piece by molding. The duty rate will be 3%. This sample sandal is not marked with the country of origin. Therefore, if imported as is, this sandal will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, this sandal will be considered not legally marked under the provisions of 19 CFR 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." 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 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 regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 646/733-3042. Sincerely, Robyn Dessaure Port Director
Other CBP classification decisions referencing the same tariff code.