Base
8932761994-01-06New YorkClassification

The tariff classification of footwear from China.

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

Cross-Source Intelligence

Primary HTS Code

6403.91.60

$203.4M monthly imports

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Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

32 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 footwear from China.

Ruling Text

NY 893276 January 6, 1994 CLA-2-64:S:N:N8:347 893276 CATEGORY: Classification TARIFF NO.: 6403.91.60 John B. Pellegrini Ross & Hardies Park Avenue Tower 65 East 55 Street New York, NY 10022-3219 RE: The tariff classification of footwear from China. Dear Mr. Pellegrini: In your letter dated December 17, 1993, on behalf of Genesco Inc., you requested a tariff classification ruling. The pattern you call "Trail Blazer", styles 85-7306, 85-7307 and 85-7308 (the difference is color), is a man's over-the-ankle hiking boot with a leather upper and a unit molded rubber/plastic lug sole. It has a removable textile bootie and a removable insole which is designed to be worn with the boot. The bootie, which functions as a tongue, also fills in some open spaces on the sides and extends over the topline in the back of the boot. The part of the bootie that fills in the open spaces as well as the part that extends over the topline is considered external surface area. You have stated that the contrasting colored inserts, which are leather on this sample, will be replaced with plastic on the production model. However, this modification will not impact the external surface area measurement of the upper substantially enough to cause a change in classification. The imported product will consist of a pair of shoes and a single pair of booties and insoles. This set is considered a composite good. The applicable subheading for this boot will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, covering the ankle, for men, youths and boys. The rate of duty will be 8.5 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 6403.91.60

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (4)

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