10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from China or Hong Kong
Issued June 8, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E82176 (June 8, 1999)
Tariff classification
HTS codes: 6404.20.40
Headings: 6404
Product description
The submitted sample, Style #SP-002, is an infant’s shoe, with a chrochet textile upper complete with bunny ears and tail, and a separately stitched-on suede leather outer sole. You indicate that this item is valued at $15.00 per pair.
CBP rationale
The applicable subheading for this baby shoe, Style #SP-002, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; which is under 10% by weight of rubber and plastics; and which is valued over $2.
Full text
NY E82176 June 8, 1999 CLA-2-64:RR:NC:TA:347 E82176 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Cynthia Bush Everitt Silverspoon Limited 6919 Briar Lane Sun Prairie, WI 53590 RE: The tariff classification of footwear from China or Hong Kong Dear Ms. Everitt: In your letter dated May 20, 1999 you requested a tariff classification ruling. The submitted sample, Style #SP-002, is an infant’s shoe, with a chrochet textile upper complete with bunny ears and tail, and a separately stitched-on suede leather outer sole. You indicate that this item is valued at $15.00 per pair. The applicable subheading for this baby shoe, Style #SP-002, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; which is under 10% by weight of rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of footwear from Sweden, India, Peru or China.
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of a cashmere slipper travel set from China.
The tariff classification of footwear from China
The tariff classification of footwear from China.
The tariff classification of footwear from Brazil
The tariff classification of footwear from India
The tariff classification of footwear from China
The tariff classification of footwear from Brazil
Follow E82176
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.