Base
L871692005-09-06New 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 2026-04-29 · Updates monthly

Summary

The tariff classification of footwear from China.

Ruling Text

NY L87169 September 6, 2005 CLA-2-64:RR:NC:247: L87169 CATEGORY: Classification TARIFF NO.: 6402.99.18 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 a sample identified as “Candy Stripe”. The shoe is a girls open-toe, open-heel thong sandal with an outer sole and upper of rubber/plastics. “Candy Stripe” has loosely attached textile ornamentation decorating the vamp. The “Y” shaped upper of the “Candy Stripe” is attached to the sole by means of plugs. The sole has a plastics wrap around the perimeter and is not one piece. In this regard, the “Candy Stripe” is not “zoris” footwear. The applicable subheading for “Candy Stripe”. 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, not covering the ankle, other, having uppers of which over 90 percent of the external surface area including accessories or reinforcements is rubber or plastics, other. 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, it 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.