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R013522005-02-17New YorkClassification

The tariff classification of footwear from Indonesia.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6403.91.60

$203.4M monthly imports

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Federal Register

1 doc

Related notices & rules

Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

21 years

1 related ruling

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of footwear from Indonesia.

Ruling Text

NY R01352 February 17, 2005 CLA-2-64:RR:NC:247: R01352 CATEGORY: Classification TARIFF NO.: 6403.91.60, 6403.91.90 Mr. Richard W. Shike Woodland USA 700 Nicholas Blvd. Suite 201 Elk Grove Village, IL 60007 RE: The tariff classification of footwear from Indonesia. Dear Mr. Shike: In your letter dated January 26, 2005, you requested a tariff classification ruling on behalf of Footwear Industries for a leather boot. The boot, identified as Steel Blue 927163 Geelong, is a lace-up, over the ankle boot with a rubber/plastics outer sole and leather upper featuring a non-metallic toe-cap and bellows tongue. The applicable subheading for the boot in sizes up to and including American men’s size 8 will be 6403.91.90 Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, covering the ankle, other, for other persons. The general rate of duty will be 10 percent ad valorem. The applicable subheading for the boot in sizes larger than American men’s size 8 will be 6403.91.60 (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of leather, covering the ankle, other, for men, youths and boys. The general rate of duty will be 8.5 percent ad valorem. You state that the Steel Blue trademark which is molded into the sole of the boot, also includes the name “Australia.” It is not clear from your submitted literature whether the name “Australia” is part of the Steel Blue trademark. The Steel Blue name appears in the literature both with and without the name “Australia.” The boot is marked with a label down inside the bellows tongue indicating “Made in Indonesia” The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States" or "American", the letters "U.S.A.", any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in", "Product of", or other words of similar meaning. In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side or surface in which the name or locality other than the actual country of origin appears. Section 134.47, Customs Regulations (19 CFR 134.47), provides that when the name of a place other than the country of origin appears as part of a trademark or trade name or as part of a souvenir marking, the name of the actual country of origin must appear in close proximity to the place name "or in some other conspicuous location". Whether the country of origin appears "in close proximity" or in some other conspicuous place, the name of the country of origin must be preceded by "Made in," "Product of," or words of similar meaning. In other words, if the question concerns a trademark, trade name or souvenir marking, the country of origin marking need only meet the general standard of conspicuousness. The boot is not conspicuously marked with the country of origin. Therefore, if imported as is, 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6403.91.60

Other CBP classification decisions referencing the same tariff code.

Federal Register (1)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.

Court of International Trade & Federal Circuit (4)

CIT and CAFC court opinions related to the tariff classifications in this ruling.