Base
N2415712013-06-03New 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 2026-04-30 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

N241571 June 3, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.99.8000 Mr. Arthur Colpack Colpack Design & Consulting 15 Monument Avenue Boston, MA 02129 RE:  The tariff classification of footwear from China Dear Mr. Colpack: In your undated letter, you requested a tariff classification ruling. The submitted half-pair samples identified as styles “Orange Snake” and “Silver Snake #2,” are women’s closed-toe/closed-heel molded rubber or plastics waterproof “flat” shoes that do not cover the ankle. You state that the shoes are lined with cotton/poly jersey textile materials. The applicable subheading for the women’s waterproof “flat” shoes, styles “Orange Snake” and “Silver Snake #2” will be 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle or knee; which is not 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; in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); and which does not have a foxing-like band applied or molded at the sole and overlapping the upper. 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 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,    Thomas J. Russo                                Director National Commodity Specialist Division