Base
N1712562011-07-06New YorkClassification

The tariff classification of footwear from China

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes 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

N171256 July 6, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 6402.99.3165, 6402.99.3171 Mr. Thomas A. Claypool Native Shoes 1065 Palmerston Ave. West Vancouver, BC Canada V75 2J4 RE: The tariff classification of footwear from China Dear Mr. Claypool: In your letter dated June 8, 2011 you requested a tariff classification ruling. Samples of molded rubber/plastic slip-on shoes resembling athletic footwear, having closed toes and closed heels, were submitted with your request. Styles GLM-01 Jefferson, GLM-02 Miller, GLM-04 The Men’s Jericho, GLMC-01 Children’s Jefferson, and GLMC-02 Children’s Miller feature numerous holes throughout what is considered the upper and have separately attached strips of rubber/plastic encircling the outer sole. These strips appear to be foxing like bands but do not sufficiently overlap the uppers. The samples submitted of styles GLM-01 Jefferson and GLM-02 Miller are sized for men and women, the GLM-04 The Men’s Jericho is sized for men, and the GLMC-01 Children’s Jefferson and GLMC-02 Children’s Miller are sized for children. The applicable subheading for style GLM-04 The Men’s Jericho will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men. The rate of duty will be 6 percent ad valorem. The applicable subheading for styles GLM-01 Jefferson, GLM-02 Miller 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 footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. The rate of duty will be 6 percent ad valorem. The applicable subheading for styles GLMC-01 Children’s Jefferson and GLMC-02 Children’s Miller will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: other. 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division