Base
N2511632014-03-31New YorkClassification

The tariff classification of a woman’s shoe 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 a woman’s shoe from China.

Ruling Text

N251163 March 31, 2014 CLA-2-64:OT:RR:NC:3:447 CATEGORY:  Classification TARIFF NO.: 6405.20.9060 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway, 11th Floor New York, NY 10003 RE:  The tariff classification of a woman’s shoe from China. Dear Ms. Lee: In your letter dated March 3, 2014 you requested a tariff classification ruling. The submitted sample identified as style #D718886, is a women’s open-toe/closed heel shoe with a two component material upper that you state is predominately textile material (53%). The majority of the upper’s external surface area is a two inch wide textile strap that covers the vamp portion of the shoe. The rubber or plastics outer sole has an approximately one millimeter thick “oval-shaped” layer of cork cemented or molded onto its forefoot section which you state comprises 53% of its external surface area. The cork is not easily removable and will be the constituent material of the outer sole having the greatest surface area in contact with the ground. The applicable subheading for the women’s shoe identified as style #D718886 will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: other: for women. The rate of duty will be 12.5 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: stacey.kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

Related Rulings for HTS 6405.20.90.60

Other CBP classification decisions referencing the same tariff code.