Base
L878102005-10-11New 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

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

20 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

NY L87810 October 11, 2005 CLA-2-64:RR:NC:SP:247 L87810 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Lorianne Aldinger Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of footwear from China Dear Ms. Aldinger: In your letter dated September 22, 2005 you requested a tariff classification ruling. The submitted sample is an open-toe, open-heel slip-on sandal, identified as Item #944338. The sample, which you state is a “unisex slide,” has a rubber/plastic material upper consisting of a single 3-inch wide vamp strap that crosses at the instep and that can be adjusted for fit with a midpoint hook-and-loop overlap closure. The sandal also has a PVC plastic “massaging” insole and a molded rubber/plastic material outer sole. The applicable subheading for this sandal, identified as item #944338, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. We note that the submitted sandal is not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals will 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.” We are returning the sample as you requested. 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.