Base
L809692004-12-01New YorkClassification

The tariff classification of footwear from China.

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

Cross-Source Intelligence

Primary HTS Code

6402.99.18

$496.4M monthly imports

Compare All →

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

21 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of footwear from China.

Ruling Text

NY L80969 December 1, 2004 CLA-2-64:RR:NC:247: L80969 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of footwear from China. Dear Ms. Aldinger: In your letter dated November 15, 2004, you requested a tariff classification ruling for a rubber/plastics sandal identified as “Ladies Zorri Holographic Print.” You describe the sandal as a ladies jelly v-strap flip flop with a holographic PVC insole with stitching on the edge. The applicable subheading for the sandal, will be 6402.99.18, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles and uppers of rubber/plastics, other, other, having uppers of which over 90 percent of the external surface area including accessories or reinforcements is rubber or plastics, not having a foxing or foxing-like band applied at the sole and overlapping the upper, and not protective. The general rate of duty will be 6 percent ad valorem. The submitted sample is 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.

Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.