U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.99.3165
$496.4M monthly imports
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Ruling Age
13 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly
The tariff classification of footwear from China
N217547 June 12, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Rachel Rowells BJ’s Wholesale Club, Inc. 25 Research Drive Westborough, MA 01581-5230 RE: The tariff classification of footwear from China Dear Ms. Rowells: In your letter dated April 20, 2012, and your undated follow-up letter, you requested a tariff classification ruling. The submitted half-pair sample, identified as item #709736 “Danielle,” is a women’s lace-up shoe which has a non-molded rubber or plastics outer sole and a functionally stitched rubber or plastics upper that does not cover the ankle. You state that the lining is 70% fleece material and 30% non-woven fabric which would render it not “protective” against cold or inclement weather for tariff purposes. The shoe does not have a foxing or foxing-like band which is applied or molded at the sole and which overlaps the upper by ¼ of an inch or more. The applicable subheading for the women’s shoe, item #709736 “Danielle”, 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: not covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, except footwear having a foxing or a foxing-like band and except footwear designed to be protective: other: other: other: for women: 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 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 Stacey Kalkines at (646) 733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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