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I838812002-07-22New YorkClassification

The tariff classification of footwear from Taiwan

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

Cross-Source Intelligence

Primary HTS Code

6402.99.18

$542.4M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

23 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of footwear from Taiwan

Ruling Text

NY I83881 July 22, 2002 CLA-2-64:RR:NC:347:I83881 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Eric M. Hale Nike USA, Inc. One Bowerman Drive Beaverton, OR 97005 RE: The tariff classification of footwear from Taiwan Dear Mr. Hale: In your letter dated June 27, 2002, you requested a tariff classification ruling for a sample of footwear identified as Nike style 305516-002, Air Flight Lite, a man’s basketball shoe. You state that the external surface area of the upper is 98 percent rubber/plastics and the external surface area of the outer sole is rubber/plastics. You further state that the shoe has a total overlap applied or molded at the sole and overlapping the upper by ¼ inch of 37 percent. You have also submitted a separate sole component that you refer to as a midsole wrap. You note that the upper of the shoe is stitched down on both the medial and lateral sides of the midsole wrap. We agree that the unexposed portion of the midsole wrap does not overlap the upper, and therefore is not considered in any foxing-like band determination. The applicable subheading for Nike style 305516-002, Air Flight Lite will be 6402.99.18 (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber/plastics, not protective footwear, not having a foxing or foxing-like band, 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 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6402.99.18

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (1)

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