Base
8507211990-04-03New YorkClassification

The tariff classification of a man's athletic shoe from Japan or Thailand.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6402.99.80

$542.4M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

36 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of a man's athletic shoe from Japan or Thailand.

Ruling Text

NY 850721 April 3, 1990 CLA-2-64:S:N:N3-D:347-T 850721 CATEGORY: Classification TARIFF NO.: 6402.99.80 Mr. Shanny Kala FRACHT FWO Inc. 1895 Phoenix Boulevard Suite 166 College Park, GA 30349 RE: The tariff classification of a man's athletic shoe from Japan or Thailand. Dear Mr. Kala: In your letter dated March 19, 1990, on behalf of Asahi Inc., you requested a tariff classification ruling. The submitted sample, no style number indicated, is a man's low- top court shoe that has a functionally stitched plastic upper with plastic reinforcements and overlays at the sides, around the toes and behind the heel. It also has a seven eyelet lace closure and a two color, injection molded rubber/plastic bottom which overlaps the upper by varying heights, ranging between 3/4 inches to 1 1/4 inches, all around the upper's periphery. We consider this shoe to have a foxing- like band. We note that you have not provided a value for this athletic style shoe and we will presume, for the purpose of this ruling, that it is valued over $6.50 but not over $12.00 per pair. We are returning the sample as you have requested. The applicable subheading for the athletic style shoe described above will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics (Note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band almost wholly of rubber and/or plastics; and which is valued, we assume, over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

Related Rulings for HTS 6402.99.80

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.