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 leather sandals from China.
Issued August 18, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G80484 (August 18, 2000)
Tariff classification
HTS codes: 6403.99.60, 6403.99.90
Headings: 6403
Product description
You have submitted a pair of thong-style children’s “EVA beachcomber” sandals, item #25804-15813, and adult “EVA beachcomber” sandals, item #25804-15814. The shoes are made up of predominately leather uppers, and feature rubber/plastic platforms/outer soles measuring from 3/4 inches to 1 inch thick.
CBP rationale
The applicable subheading for the sandals up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons. the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys.
Full text
NY G80484 August 18, 2000 CLA-2-64:RR:NC:TP:347 G80484 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90 Mr. Steve Crisafi Satori Inc. P.O. Box 367 Pismo Beach, CA 93448 RE: The tariff classification of leather sandals from China. Dear Mr. Crisafi: In your letter dated August 2, 2000, you requested a tariff classification ruling. You have submitted a pair of thong-style children’s “EVA beachcomber” sandals, item #25804-15813, and adult “EVA beachcomber” sandals, item #25804-15814. The shoes are made up of predominately leather uppers, and feature rubber/plastic platforms/outer soles measuring from 3/4 inches to 1 inch thick. The applicable subheading for the sandals up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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
Protest and Application for Further Review No 2704-14-101602; Classification of cardboard pallet displays imported with footwear.
Modification of N252090; Classification of women’s footwear.
The tariff classification of footwear from China
The tariff classification of footwear from Vietnam
The tariff classification of footwear from China
The tariff classification of footwear produced in the Dominican Republic
The tariff classification of footwear from China
The tariff classification of footwear from Italy and China
Tariff classification of women’s bowling shoes from China
The tariff classification of footwear from China
Follow G80484
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.