U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.20.0000
$5.7M monthly imports
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Ruling Age
16 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly
The tariff classification of footwear from China
N071536 August 18, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Mr. Roger Crain Harmonized Tariff Services LLC 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated August 6, 2009 you requested a tariff classification ruling on behalf of Payless ShoeSource Worldwide, Inc., for a thong sandal identified as “Smartfit Pretty” (SR No. 0710509B1). You have provided a sample a of a misses size 13 thong sandal with a large, three-dimensional textile flower attached to the upper by means of a single rivet. As you suggest, this office agrees that the textile flower is a loosely attached appurtenance and not included in external surface area of the upper (ESAU) calculations. The applicable subheading for the “Smartfit Pretty” (SR No. 0710509B1) will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be free. 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