U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6404.19.35
$300.8M monthly imports
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Ruling Age
23 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register · As of 2026-05-01 · Updates monthly
The tariff classification of footwear from China.
NY J82041 March 26, 2003 CLA-2-64: RR: NC: TA: 347 J82041 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Brandan Hill Chaco Incorporated 1407 4000 Lane Paonia, CO 81428 RE: The tariff classification of footwear from China. Dear Mr. Hill: In your letter dated March 13, 2003, you requested a tariff classification ruling. The three submitted half-pair samples, with no item, model, style or pattern numbers indicated, are described as follows: Sample “A” is an open-toe, open-heel, slip-on sandal. The sandal has as you state, a 100% polyester material upper that consists of an approximately 1-inch wide Y-configured thong strap, the ends of which penetrate and are secured to a deep contour molded rubber/plastic insole that is cemented to a 1/8-inch thick rubber/plastic outsole. Sample “B” is an open-toe, open-heel, slip-on sandal. The upper is as you indicate made of 100% polyester material, consisting of a ¾-inch wide toe strap, two ¾-inch wide side straps that crisscross over the vamp and a ¾-inch wide heel strap with an adjustable plastic buckle closure. The strap ends of the upper penetrate and are secured to a deep contour molded rubber/plastic insole that is cemented to a 3/16-inch thick rubber/plastic outsole. Sample “C” is an open-toe, open-heel, slip-on sandal. The sandal has as you indicate, a 100% polyester material upper that consists of a ¾-inch wide Y-configured thong strap and two ¾-inch wide side straps. The side straps crisscross over the top-line of the vamp and the outer side-strap has an adjustable plastic buckle closure. The strap ends of the upper penetrate and are secured to a deep contour molded rubber/plastic insole that is cemented to a 3/16-inch thick rubber/plastic outsole. The applicable subheading for sandal samples A, B and C, 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; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We are returning the sample as requested. We also note that the submitted sandals are not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement 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.” 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.
Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.
Notice·Effective 2002-01-23
Notice of determinations and action; notice of proposed action; request for written comments; invitation to participate in public hearing.·Effective 2001-08-02