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I894192003-01-14New YorkClassification

The tariff classification of footwear from Taiwan or Thailand.

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

Cross-Source Intelligence

Primary HTS Code

6404.19.35

$300.8M monthly imports

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Federal Register

2 docs

Related notices & rules

Court Cases

8 cases

CIT & Federal Circuit

Ruling Age

23 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of footwear from Taiwan or Thailand.

Ruling Text

NY I89419 January 14, 2003 CLA-2-64:RR:NC:TA:347 I89419 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 147-217 175th St. Jamaica, NY 11434 RE: The tariff classification of footwear from Taiwan or Thailand. Dear Mr. Hartill: In your letter dated January 3, 2003, on behalf of your client Ballet Makers, Inc., you requested a tariff classification ruling. The submitted half pair sample identified as a dance shoe, “Capezio Style DS 12,” is a closed-toe, open-heel slip-on shoe with a stretch knit textile mesh fabric upper and a unit molded rubber/plastic bottom that overlaps the upper at the sole. You state that this shoe will be valued at approximately $6.70 per pair. The applicable subheading for this shoe, identified as “Capezio Style DS 12” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We note that the submitted sample is not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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

Related Rulings for HTS 6404.19.35

Other CBP classification decisions referencing the same tariff code.

Federal Register (2)

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.