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
Issued September 9, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E86244 (September 9, 1999)
Tariff classification
HTS codes: 6405.90.9000
Headings: 6405
Product description
The submitted half pair sample, Stock Number 5512-891, is a woman’s open-toe, open-heel sandal. The upper has an external surface area consisting of, as
CBP rationale
The applicable subheading for this sandal, Stock Number 5512-891, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is not predominately leather, composition leather, textile materials, or rubber or plastics, and which is not disposable footwear designed for one time use.
Full text
NY E86244 September 9, 1999 CLA-2-64:RR:NC:TA:347 E86244 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. John B. Pellegrini Ross & Hardies Park Avenue Tower 65 E. 55 St. New York, NY 10022-3219 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated August 19, 1999, on behalf of your client Humberto Vidal, Inc., you requested a tariff classification ruling. The submitted half pair sample, Stock Number 5512-891, is a woman’s open-toe, open-heel sandal. The upper has an external surface area consisting of, as you state, woven natural straw. Additionally, the sandal also has a straw faced sock lining and a wedge-type rubber/plastic platform bottom, ranging in thickness from between 1 and 2 inches. The applicable subheading for this sandal, Stock Number 5512-891, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is not predominately leather, composition leather, textile materials, or rubber or plastics, and which is not disposable footwear designed for one time use. The rate of duty will be 12.5% 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 China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China, Vietnam and Indonesia
The tariff classification of footwear from China
Follow E86244
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.