U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.99.14
$542.4M monthly imports
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Ruling Age
22 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly
The tariff classification of footwear from Guatemala.
NY K82528 February 4, 2004 CLA-2-64: RR: NC: SP: 247 K82528 CATEGORY: Classification TARIFF NO.: 6402.99.14 Mr. Robert Haspray Deringer Logistics Consulting Group 1 Lincoln Blvd. (Suite 225) Rouses Point, NY 12979 RE: The tariff classification of footwear from Guatemala. Dear Mr. Haspray: In your letter dated January 13, 2004, on behalf of your client Rio Vinyl Interamericana SA, you requested a tariff classification ruling. The three submitted samples are described as follows: Style “Marco” is a one-piece molded, open-toe, open-heel sandal. The rubber/plastic upper has an approximately 5 ½-inch wide strap that has two side sections removed to give the appearance of two approximately 2-inch wide straps. The sandal also has a multi-grooved rubber/plastic outsole. Style “Rosa” is a one-piece molded, closed-toe, closed-heel shoe that does not cover the ankle. The rubber/plastic upper has a finished toe box with a mesh pattern of small open squares that travel from the top of the vamp to the heel cup. The shoe also has a rubber/plastic outsole with an approximate ½-inch high heel. Style “Selena” is a one-piece molded, open-toe, open-heel sandal. The rubber/plastic upper is molded into two ½-inch wide side straps and four ?-inch wide side straps that are attached to a cross-shaped center. The sandal also has a rubber/plastic outsole with an approximate 1 ¼-inch high heel. The applicable subheading for Styles “Marco,” “Rosa,” and “Selena,” will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear not covering the ankle, having an external surface area of the upper which measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is a sandal and/or similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% ad valorem. We also note that the submitted footwear samples are marked with the phrase “Hecho en Guatemala,” which is not acceptable for marking purposes. The name of the country of origin of the article should be preceded by “Made in,” “Product of,” or other similar words (i.e. “Made in Guatemala”). Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes 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
Other CBP classification decisions referencing the same tariff code.