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D885141999-03-18New YorkClassification

The tariff classification of athletic footwear from China.

U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6403.99.60

$482.0M monthly imports

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Federal Register

3 docs

Related notices & rules

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

27 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of athletic footwear from China.

Ruling Text

NY D88514 March 18, 1999 CLA-2-64:RR:NC:TP:347 D88514 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90, 90 6404.11.90, 6404.19.90 Mr. Mitch Brabson Items International, Inc. 1012 East Boal Avenue Boalsburg, PA 16827 RE: The tariff classification of athletic footwear from China. Dear Mr. Brabson: In your letter dated February 17, 1999, you requested a tariff classification ruling. You have submitted samples for three styles of footwear. You state that style “Shale” is made up of 45% leather, 25% rubber/plastic and 30% textile material, with a rubber/plastic outer sole and a lace-tie closure. The shoe is valued at $13.05 per pair. The applicable subheading for the shoe up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic, and/or rubber soles, not 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 6403.99.60, HTS, 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. You state that style “Stix” is made up of 50% textile material, 40% leather and 10% rubber/plastic, with a lace-tie closure and a rubber/plastic outer sole. The shoe is valued at $15.00 per pair. The applicable subheading for the shoe will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the external surface of the outer sole is predominately rubber and/or plastics, which is “athletic footwear,” valued over 12.00 per pair. The rate of duty will be 20% ad valorem. You state that style “Mutant Swoop” is made of mostly textile materials but you have not provided any surface area percentage measurements of the component materials that make up the upper. Visual examination of the shoe indicates that textile is the material which makes up the greatest external surface area of the upper. The shoe is valued at $14.35 per pair and features a lace-tie closure and a rubber/plastic outer sole. The applicable subheading for the shoe will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics and uppers of textile materials, other than “sports footwear” and the like, valued over $12.00 per pair. The rate of duty will be 9% ad valorem. We also note that the shoes are not marked conspicuously 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”. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6403.99.60

Other CBP classification decisions referencing the same tariff code.

Federal Register (3)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.

Court of International Trade & Federal Circuit (1)

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