Base
N0091672007-04-11New YorkClassification

The tariff classification of footwear from Brazil

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 2026-04-30 · Updates monthly

Summary

The tariff classification of footwear from Brazil

Ruling Text

N009167 April 11, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Leslie Araki SST International, Inc. 10415 S. La Cienega Blvd. P.O. Box 45347 Los Angeles, CA 90045 RE: The tariff classification of footwear from Brazil Dear Ms. Araki: In your letter dated March 29, 2007, on behalf of Keep Company, you requested a tariff classification ruling. The submitted half pair sample identified as style name “Solis,” is a women’s casual moccasin type shoe with a canvas textile material upper that does not cover the wearer’s ankle. The shoe has a lace closure and a sewn and cemented-on, unit molded rubber/plastic outer sole with a foxing or foxing-like band applied or molded at the sole. You informed this office by telephone that this shoe, if made in Brazil, will be valued at more than $12 per pair. The applicable subheading for this women’s shoe, identified as style name “Solis,” will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials and the outer sole is of rubber or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open heels and is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 9% 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