U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6406.20.0000
$2.5M monthly imports
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Ruling Age
22 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-06 · Updates monthly
The tariff classification of footwear from Taiwan
NY J87011 August 18, 2003 CLA-2-64:RR:NC:TA:347 J87011 CATEGORY: Classification TARIFF NO.: 6406.20.0000 Ms. Patricia Bowman UPS Supply Chain Solutions 3031 S Kansas Expressway Springfield, MO 65807 RE: The tariff classification of footwear from Taiwan Dear Ms. Bowman: In your letter dated July 30, 2003, on behalf of Munro & Company, Inc. dab Addison Shoe Company, you requested a tariff classification ruling. The submitted sample is a one-piece molded polyurethane plastic wedge type outer sole, identified as style “Icon”. The applicable subheading for this outer sole will be 6406.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are outer soles and heels of rubber or plastics. The rate of duty will be 2.7% ad valorem. 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