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 women’s footwear from China.
Issued October 4, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G82264 (October 4, 2000)
Tariff classification
HTS codes: 6405.20.30
Headings: 6405
Product description
You have submitted a sample of women’s shoes, style #1367, which
CBP rationale
The applicable subheading for the footwear will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax.
Full text
NY G82264 October 4, 2000 CLA-2-64:RR:NC:TP:347 G82264 CATEGORY: Classification TARIFF NO.: 6405.20.30 Ms Linda Hamanaka Ken Hamanaka Co., Inc. 5777 West Century Blvd. Suite 760 Los Angeles, CA 90045 RE: The tariff classification of women’s footwear from China. Dear Ms. Hamanaka: In your letter dated September 11, 2000, written on behalf of your client, DML Marketing Group, you requested a tariff classification ruling. You have submitted a sample of women’s shoes, style #1367, which you state are made up of 100% cotton uppers, and textile soles made up of 65% cotton and 35% polyester. The applicable subheading for the footwear will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax. The rate of duty will be 7.5% 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 baby booties from China and India.
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
Follow G82264
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.