Base
J897892003-10-27New 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 J89789 October 27, 2003 CLA-2-64: RR: NC: SP: 247 J89789 CATEGORY: Classification TARIFF NO.: 6401.99.8000 Ms. Melissa Weiss Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of footwear from China. Dear Ms. Weiss: In your letter dated October 14, 2003, on behalf of your client Nine West, Inc., you requested a tariff classification ruling. The submitted half-pair sample, identified by you, as Style “Rustle,” which you state is a ladies “garden clog,” is a closed-toe, open-heel; injection molded, rubber/plastic slip-on shoe that does not cover the ankle. The applicable subheading for Style “Rustle,” will be 6401.99.8000, (HTS) which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, other, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band. The rate of duty will be Free. 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.” 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