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M873302006-11-13New 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

6404.19.80

$300.8M monthly imports

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Federal Register

1 doc

Related notices & rules

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

19 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-06 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

NY M87330 November 13, 2006 CLA-2-64:RR:NC:SP:247 M87330 CATEGORY: Classification TARIFF NO.: 6404.19.80 Mr. Nicholas D’Andrea Delmar International Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. D’Andrea: In your letter dated October 30, 2006, on behalf of Robert Wayne Inc., you requested a tariff classification ruling. The submitted sample, identified as Style# 6270, is a slip-on type shoe with a closed toe and heel. The shoe has a predominately textile material upper external surface with a rubber/plastics foxing or foxing-like band and a rubber/plastic sole. You state in your letter that this slip-on shoe, which does not cover the wearer’s ankle, will be valued at over $6.50 but not over $12.00 per pair. The applicable subheading for the submitted shoe, identified as Style# 6270, will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing or foxing-like band of rubber or plastics; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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 marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample footwear that you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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 6404.19.80

Other CBP classification decisions referencing the same tariff code.

Federal Register (1)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.

Court of International Trade & Federal Circuit (1)

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