Base
N2597872014-12-23New York

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

N259787 December 23, 2014 CLA-2:OT:RR:NC:N3:447 TARIFF NO: 6404.19.3760 Ms. Lorianne Aldinger Rite Aid Corporation PO Box 3165 Harrisburg, PA 17105 RE: The tariff classification of footwear from China Dear Ms. Aldinger: In your letter dated November 24, 2014, you requested a tariff classification ruling. The submitted sample identified as style # 9035080, “Women’s Woven Sandal,” is an open toe/open heel, flip-flop, thong sandal. The “Y” shaped strap upper has a thong between the first and second toes. It is made predominantly of non-vegetable textile and features a braided design. The shoe’s total weight is more than 10 percent rubber or plastics. The outer sole consists of rubber or plastics with textile in contact with the ground. You provided a F.O.B. value of $2.37 per pair. The applicable subheading for the style # 9035080, “Women’s Woven Sandal,” will be 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: 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/. 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. @CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division