Base
H844062001-08-22New YorkClassification

The tariff classification of footwear.

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of footwear.

Ruling Text

NY H84406 August 22, 2001 CLA-2-64:RR:NC:TA:347 H84406 CATEGORY: Classification TARIFF NO. 6402.99.18 Ms. Kristi L. Brokaw Adidas 541 N.E. 20th Avenue Suite 207 Portland, OR 97232 RE: The tariff classification of footwear. Dear Ms. Brokaw: In your letter dated May 22, 2001 you requested a classification ruling for two styles of basketball shoes made in the Peoples Republic of China. You describe Pro Model 8 AW as a basketball shoe that will only be available in men’s sizing. You state that the upper is over 90 percent rubber/plastics including accessories or reinforcements and the shoe does not possess a foxing or foxing-like band. The footwear has an outer sole of rubber or plastics and an upper of plastics material. The shoe is mid-height and is secured to the foot by means of an interior lacing system, an exterior zipper and a hook and loop tab. The upper is designed to overlap the unit-molded sole. ADAN2 Mid is also a basketball shoe that will be available only in men’s sizing. While the upper of the submitted sample is predominantly leather, your letter explains that the production of this style will have an upper that is over 90 percent rubber/plastics including accessories or reinforcements as the leather components will be replaced by rubber/plastics. This style has an outer sole of rubber/plastics material and you state does not possess a foxing or foxing-like band. The shoe is mid-height and is secured to the foot by means of an interior lacing system and hook and loop flaps. The upper is designed to overlap the unit-molded sole. The applicable subheading for both Pro Model 8 AW and ADAN2 Mid with a rubber/plastics upper will be 6402.99.18, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, other, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band, not protective, other. The general rate of duty will be 6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6402.99.18

Other CBP classification decisions referencing the same tariff code.