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D815611998-09-24New YorkClassification

The tariff classification of rubber/plastic athletic shoes from India.

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

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Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-05 · Updates monthly

Summary

The tariff classification of rubber/plastic athletic shoes from India.

Ruling Text

NY D81561 September 24, 1998 CLA-2-64:RR:NC:TP:347 D81561 CATEGORY: Classification TARIFF NO.: 6402.99.60-90 Mr. Roger J. Crain Customs Science Services, Inc. 3506 Frederick Place Kensington, MD 20895 RE: The tariff classification of rubber/plastic athletic shoes from India. Dear Mr. Crain: In your letter dated August 21, 1998, written on behalf of your client, Phoenix Overseas Ltd., you requested a tariff classification ruling for two sneakers. You have submitted samples of shoes which you state will be athletic shoes of the ?Tuffs? brand, but there are no style names or numbers available as yet. You state that the shoes feature rubber/plastic uppers and outer soles, with uppers that are over 90% rubber/plastic. In addition, you state that you have determined through a ?proprietary analysis method? that the shoes possess a foxing or foxing-like band. Although the meaning of the term ?proprietary analysis method? is unknown to this office, we agree that the shoes do possess a foxing-like band applied or molded at the sole and overlapping the upper by one-quarter inch or more for essentially the entire perimeter of the shoes. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. §1304. Accordingly, the shoes 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.? The applicable subheading for the shoes will be 6402.99.60-90, depending on the price per pair, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having a foxing-like band applied or molded at the sole and overlapping the upper. 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, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6402.99.60

Other CBP classification decisions referencing the same tariff code.