2012 October No.17 – Classification


Select the classification for women’s footwear with open toes or open heels. The shoes have an external surface area made of cotton on the top, and have outer soles of textile materials, which have the greatest surface area in contact with the ground. What is the correct classification for the shoes?

A. 6404.19.25.60

B. 6404.19.36.60

C. 6404.19.37.60

D. 6404.19.42.60

E. 6405.90.90.00

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The Answer is: B

Citation: HTSUS Chapter 64, Additional U.S. Note 5 and 6404.19.3660

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