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J897272003-10-21New YorkClassification

The tariff classification of Footwear from China.

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of Footwear from China.

Ruling Text

NY J89727 October 21, 2003 CLA-2-64: RR: NC: SP: 247 J89727 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Renee Bland-Rodriguez FedEx Trade Networks Transport & Brokerage 2400 Marine Avenue Redondo Beach, CA 90278 RE: The tariff classification of Footwear from China. Dear Ms. Bland-Rodriguez: In your letter dated October 10, 2003, on behalf of your client Sole Technology, Inc., you requested a tariff classification ruling. The five submitted half-pair samples are described as follows: Style “Limit” # 4MFSA646, is an open-toe, open-heel, slip-on sandal that does not cover the ankle. The upper consists of an Y-configured thong strap that is, as you state, made of polyurethane with a rubber/plastic overlay, the ends of which penetrate and are secured to a molded rubber/plastic insole that is cemented to an approximately ¼-inch thick rubber/plastic outsole. Style “Drift III” # 4MFSA635, is an open-toe, open-heel, slip-on sandal that does not cover the ankle. The upper consists of an Y-configured thong strap that is, as you state, made of polyurethane, the ends of which penetrate and are secured to a molded rubber/plastic insole that is cemented to an approximately ¼-inch thick rubber/plastic outsole. Style “Fielder - EVO” # 4MFSA629, is an open-toe, open-heel, slip-on sandal that does not cover the ankle. The sandal has, as you state, a single strap polyurethane upper that varies in width from 3 ¼-inches at the middle of the vamp to 5-inches on the sides and features an adjustable hook & loop closure over the middle of the vamp. The sandal also has a rubber/plastic insole and molded outsole. Style “Fielder” # 4WFSA601, is an open-toe, open-heel, slip-on sandal that does not cover the ankle. The shoe has, as you state, a single strap polyurethane upper that varies in width from 3-inches at the middle of the vamp to 4 ?-inches on the sides and features an adjustable hook & loop closure over the middle of the vamp. The sandal also has a contoured rubber/plastic insole and molded outsole. Style “JAE” # 4WFSA641, is an open-toe, open-heel, slip-on sandal that does not cover the ankle. The upper consists of, as you state, two approximately ?-inch wide polyurethane straps that are sewn together to form an Y-configured toe-thong strap, the ends of which penetrate and are cemented to a ¼-inch thick rubber/plastic outsole. The applicable subheading for the sandals identified as “Limit” # 4MFSA646, “Drift III” # 4MFSA635, “Fielder - EVO” # 4MFSA629, “Fielder” # 4WFSA601, and “JAE” # 4WFSA641, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. We note that all five submitted sandals are not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements 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, in such 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 6402.99.18

Other CBP classification decisions referencing the same tariff code.