Base
N0688242009-07-22New 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

N068824 July 22, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Brenda Bodnar Nine West Footwear Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Bodnar: In your letter dated July 15, 2009 you requested a tariff classification ruling for a ladies shoe identified as NAMAA3. The submitted sample is a ladies wedge strap sandal with an outer sole and upper of rubber/plastics. The rear of the shoe has a slide fastener. The upper is decorated with thirteen square shaped metal ornaments. The metal ornaments are almost entirely covered with the same rubber/plastics material as the upper. The rubber/plastics material is tactile and visible on the ornaments and almost obscures the metal. It is the opinion of this office that the external surface area of the upper (including accessories or reinforcements) is over 90 percent rubber/plastics. The applicable subheading for the sample identified as NAMAA3 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area of the upper (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective: other: other: for women.. The rate of duty will be 6 percent 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 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 6402.99.31.65

Other CBP classification decisions referencing the same tariff code.