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L816312005-01-10New YorkClassification

The tariff classification of sandals 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

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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 2026-05-03 · Updates monthly

Summary

The tariff classification of sandals from China

Ruling Text

NY L81631 January 10, 2005 CLA-2-64:RR:NC:247: L81631 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Lucy Zamora Prima Group Traders Inc. 10080 N.W. 53rd Street Sunrise, FL 33351 RE: The tariff classification of sandals from China Dear Ms. Zamora: In your letter dated December 23, 2004 you requested a tariff classification ruling for four footwear items. Item PGTJEAPO 337-1, PGTJEAPO 325, PGTJEAPO 335 and PGTJEAPO 336-1 are open toe, open heel sandals with outer soles and uppers of rubber or plastics. The applicable subheading for these four styles will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not "sports footwear"; not covering the ankle; having uppers of which over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band; and is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% ad valorem. The submitted samples 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.

Court of International Trade & Federal Circuit (1)

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