U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.91.40
$33.3M monthly imports
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Federal Register
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CIT & Federal Circuit
Ruling Age
25 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly
The tariff classification of footwear from Indonesia, Thailand or China.
NY H80446 May 8, 2001 CLA-2-64:RR:NC:TA:347 H80446 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. John B. Pellegrini Ross & Hardies Park Avenue Tower 65 East 55th St. New York, NY 10022-3219 RE: The tariff classification of footwear from Indonesia, Thailand or China. Dear Mr. Pellegrini: In your letter dated April 27, 2001, on behalf of your client Adidas America, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Model “Kobe TWO,” “Article No. 677387,” is stated in your letter to be a man’s basketball shoe which covers the wearer’s ankle. The shoe has a cemented and stitched together plastic upper that features a zippered plastic flap at the instep which when closed, covers and hides the lace closure and most of the shoe’s textile tongue. Since shoe tongues that lie below the plane of the surface of the upper are normally excludable from external surface area measurements of shoe uppers for footwear classification purposes, we will consider this shoe to have an all plastic material external upper surface. The shoe also has a cemented-on rubber/plastic outer sole and does not have a foxing-like band. In your letter, you state that this shoe is “not protective.” Therefore, based on your assertion, we will presume that this “basketball shoe” is not designed to be protective against water penetration or cold or inclement weather. If this shoe is designed to be worn as a protection against water, oil, grease or chemicals, or cold or inclement weather, then this classification ruling does not apply. The applicable subheading for the shoe, identified as a basketball shoe, Model “Kobe TWO,” “Article No. 677387,” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not "sports footwear"; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be worn over, or in lieu of other footwear as a protection against water, oil, grease or chemicals, or cold or inclement weather. The rate of duty will be 6% ad valorem. We are returning the sample as you requested. 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
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.
CIT and CAFC court opinions related to the tariff classifications in this ruling.