U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.99.30
$542.4M monthly imports
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Ruling Age
20 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly
The tariff classification of footwear from China.
NY L87014 September 6, 2005 CLA-2-64:RR:NC:247: L87014 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Emily Kayton Biscotti, Inc. 5601 San Leandro Street, 3rd Floor Oakland, CA 94621 RE: The tariff classification of footwear from China. Dear Ms. Kayton: In your letter received on August 18, 2005, you requested a tariff classification ruling for certain plastic footwear. You have submitted samples identified as “All That Shines”, “Tropical Roses”, “Mermaid”, “Upsy Daisy” and “Hula Girl”. All styles are girls open-toe, open-heel sandals with outer soles and uppers of rubber/plastics. “All That Shines”, “Tropical Roses” and “Hula Girl” have textile ornamentation decorating the vamp. “Upsy Daisy” has, in addition to textile ornamentation decorating the vamp, an elasticized heel strap of textile material. “Mermaid” has a textile mesh material covering the vamp and several transparent plastic discs loosely attached to the mesh. The applicable subheading for the “All That Shines”, “Tropical Roses”, “Mermaid”, “Upsy Daisy” and “Hula Girl” will be 6402.99.30, HTS, which provides for footwear with outer soles and uppers of rubber/plastics, other, not covering the ankle, other, having uppers of which not over 90 percent of the external surface area including accessories or reinforcements is rubber or plastics, other, footwear with open toes or open heels. The general rate of duty will be 37.5 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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
Other CBP classification decisions referencing the same tariff code.