U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6403.99.90
$438.9M monthly imports
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Federal Register
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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
The tariff classification of footwear from China.
NY J82477 April 10, 2003 CLA-2-64: RR: NC: TA: 347 J82477 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Jennifer L. Cirrone Stride Rite Corp. 191 Spring St. P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China. Dear Ms. Cirrone: In your letter dated March 28, 2003, you requested a tariff classification ruling. The submitted half pair sample, identified as “Tommy Women’s Carla Slip-On,” Style No. TW01552, is an athletic-like, slip-on shoe with an upper consisting of sewn together leather and textile external surface area materials. You provided the upper’s external surface area measurements (ESAU) that indicate it is 51.73% leather and 48.27% textile with accessories and reinforcements excluded. You state that the elastic textile gore strap that across over the middle of the top-line of the vamp was excluded in your ESAU measurements of the upper. The shoe also has a molded rubber/plastic outsole that overlaps the upper, it does not cover the wearer’s ankle and it will be valued at over $2.50 per pair. This ruling is being issued based on the accuracy of the provided percentage measurements of the ESAU. This information may be verified upon importation. You state that Style No. TW01552 represents the following styles: TW01551, TW01554 and TW02358 with the only differences being in style number and color. This office will presume that in materials and construction, all these listed footwear styles will be the same as the representative sample. The applicable subheading for Style Numbers TW01551, TW01552, TW01554 and TW02358, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. We also note that the submitted sample is 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.” We are returning your samples as 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.
Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.
Request for comments and notice of public hearing.
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
CIT and CAFC court opinions related to the tariff classifications in this ruling.