U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced
Primary HTS Code
6403.99.90
$438.9M monthly imports
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Federal Register
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Ruling Age
29 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register · As of 2026-05-03 · Updates monthly
The tariff classification of athletic shoes from China
NY A87620 Oct. 10, 1996 CLA-2-64:RR:NC:TP:347 A87620 CATEGORY: Classification TARIFF NO.: 6403.99.90, 6403.99.60, 6403.91.90, 6403.91.60 Mr. Roger J. Crain Customs Science Services, Inc. 3506 Frederick Place Kensington, MD 20895 RE: The tariff classification of athletic shoes from China Dear Mr. Crain: In your letter dated September 11, 1996, on behalf of Leif J. Ostberg, Inc., you requested a tariff classification ruling. You have submitted three samples of athletic shoes, style Isis, which you state will only be manufactured and imported in men's, youths and boys sizes. The "Rawlings Isis low, man's" is a man's low-cut athletic shoe. The "Rawlings Isis low, youth's" is a youth's low cut athletic shoe, and the "Rawlings Isis mid, man's" is a man's mid-ankle athletic shoe. All three versions feature uppers of leather, rubber/plastic, and textile, including a lace tie closure and a rubber/plastic sole with a foxing-like band. You state that based on your examination and on statements by both the importer and factory, the shoes are comprised of an ESAU of: Leather 55% Rubber/plastic 35% Textile 10% The applicable subheading for the "Rawlings Isis low, man's" and the "Rawlings Isis low, youth's" up to and including American size 8, will be 6403.99.90, HTSUS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50/pair. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTSUS, 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. The applicable subheading for the "Rawlings Isis mid, man's" up to and including American size 8, will be 6403.91.90, HTSUS, which provides for ar footwear with leather uppers and plastic and/or rubber soles, 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 6403.91.60, HTSUS, which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sneaker would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit." 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 212-466-5890. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.
Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.
Request for comments and notice of public hearing.
Notice·Effective 2002-01-23
Notice of determinations and action; notice of proposed action; request for written comments; invitation to participate in public hearing.·Effective 2001-08-02
CIT and CAFC court opinions related to the tariff classifications in this ruling.