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M843442006-06-28New 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

$542.4M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

19 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of footwear from China.

Ruling Text

NY M84344 June 28, 2006 CLA-2-64:RR:NC:247:M84344 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Gordon C. Anderson C. H. Robinson Worldwide, Inc. 8855 Columbine Road, Suite 400 Eden Prairie, MN 55347-4148 RE: The tariff classification of footwear from China. Dear Mr. Anderson: In your letter dated June 15, 2006, you requested a tariff classification ruling on behalf of Duckwall-Alco Stores, Inc., for two women’s platform sandals. You have submitted samples identified as “Bolivia” Stock No. 8176752/6206304 and “Brazil” Stock No. 504585/5526280. Both samples are open toe/open heel platform sandals with outer soles and uppers of rubber/plastics materials. Both have ankle straps secured by a single metal buckle. You have indicated that the external surface area of the upper for both shoes is over 90 percent rubber/plastics. The applicable subheading for “Bolivia” Stock No. 8176752/6206304 and “Brazil” Stock No. 504585/5526280 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; other; not covering the ankle, having uppers of which over 90% of the external surface area (including any accessories or reinforcements) is rubber and/or plastics, not having a foxing or a foxing-like band, and not designed to be a protection against water, oil or cold or inclement weather. The general rate of duty will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The submitted samples are 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.

Court of International Trade & Federal Circuit (1)

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