Base
K899682004-10-25New 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 2026-05-06 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

NY K89968 October 25, 2004 CLA-2-64:RR:NC:SP:247 K89968 CATEGORY: Classification TARIFF NO.: 6401.99.8000 Mr. Jeff Thayer Triple Trading Ltd. 6026 31st Ave NE Marysville, WA 98271 RE: The tariff classification of footwear from China Dear Mr. Thayer: In your letter dated October 6, 2004 you requested a tariff classification ruling. The submitted half pair sample identified as Style #9197, is a women’s waterproof closed-toe, open-heel slip-on clog shoe with a molded rubber/plastic upper and a separately cemented-on, unit molded rubber/plastic bottom/outer sole. The sides of the separate cemented-on unit molded bottom overlap the upper by a vertical height of less than ¼-inch around the perimeter of the shoe. We do not consider this shoe to have a foxing-like band. This open-heeled shoe also has a removable rubber/plastic footbed insole and it is not designed to keep the wearer’s foot dry. The applicable subheading for this shoe, identified as Style #9197, will be 6401.99.8000, Harmonized Tariff Schedule of the United States (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; which does not cover the ankle; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not have a foxing or a foxing-like band. The rate of duty will be Free. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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