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I848712002-08-29New YorkClassification

The tariff classification of footwear from China

U.S. Customs and Border Protection · CROSS Database · 6 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6403.91.60

$165.6M monthly imports

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Federal Register

1 doc

Related notices & rules

Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

23 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-08 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

NY I84871 August 29, 2002 CLA-2-64:RR:NC:TA:347 I84871 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 ; 6403.99.60 ; 6403.99.90 ; 6404.19.20 ; 6404.19.90 Mr. Kevin C. Manor A. N. Deringer, Inc. P. O. Box 284 Highgate Springs, VT 05460 RE: The tariff classification of footwear from China Dear Mr. Manor: In your letter dated July 30, 2002, on behalf of your client Garmont USA, Inc., you requested a tariff classification ruling. You have submitted five half pair samples of what you identify as four trail hiking shoes that do not cover the ankle and one above the ankle height hiking boot. Model “Trace G1043-712/812” – An above-the-ankle height boot, approximately 6 ½-inches high with an upper external surface area consisting of functionally sewn together leather, plastic and textile material component parts. This boot has a padded textile ankle collar, a padded textile tongue, a lace closure with textile loop eyelets and metal speed hooks, textile material instep side panels and suede leather heel, side quarters and lower vamp front and toe portions. It also has an external surface, behind the heel plastic portion and a molded rubber/plastic traction grooved bottom that overlaps the upper at the sole. You state in your letter that the external surface area of this boot’s upper is over 50% leather and based on our own estimated visual measurement we agree with you. You also state that this predominately leather upper style boot is available in both men’s and women’s sizes and will be valued at over $12 per pair. Model “Nagevi Gore Tex G1013-712/812” – A trail/hiking shoe that does not cover the ankle. The shoe has an upper with an external surface area consisting of leather, plastic and textile material component parts assembled by stitching. The shoe also has a padded textile tongue, padded ankle collar, a lace closure and a molded rubber/plastic traction grooved bottom that overlaps the upper at the sole. You state in your letter that the external surface area of this shoe’s upper is over 50% leather and based on our own estimated visual measurement we will presume that this fact is correct. You also state that this predominately leather upper style trail shoe is available in both men’s and women’s sizes and will be valued at over $12 per pair. Model “Vista G1004-702/802” - A trail/hiking shoe that does not cover the ankle. The shoe has an upper with an external surface area consisting of both leather and textile material component parts assembled by stitching. The shoe also has a padded textile tongue, padded ankle collar, a lace closure and a mostly rigid, molded rubber/plastic traction grooved bottom that overlaps the upper at the sole. You state in your letter that the external surface area of this shoe’s upper is over 50% textile material and based on our own visual measurement we will presume that this statement is correct. You also state that this predominately textile material upper style trail/hiking shoe is available in both men’s and women’s sizes and will be valued at over $12 per pair. Model “Hydrogen G1053-702/802” - A trail/hiking shoe with a lace closure, that does not cover the ankle. The shoe has an upper with an external surface area consisting of both leather and textile material component parts assembled by stitching. It has a mostly textile vamp and instep, textile side, quarter and heel panels and a padded textile ankle collar, while leather accounts for some of the upper surface area around the heel, eyelet stays, side panels and the front by the toes. As you infer in your letter and based also on the visual measurements of this office, we have determined that the external surface area of the upper of this hiking shoe is predominately of textile materials. The shoe also a mostly rigid, molded rubber/plastic traction grooved, lugged bottom that overlaps the upper at the sole. You state that this trail/hiking shoe will be valued at over $12 per pair. Model “Hydrogen XCR G1051-712/812” – A trail/hiking shoe with a lace closure, that does not cover the ankle. The shoe has an upper with an external surface area consisting of both leather and textile material component parts assembled by stitching. It has a mostly textile vamp and instep, textile side, quarter and heel panels and a padded textile ankle collar, while leather accounts for some of the upper surface area around the heel, eyelet stays, side panels and the front by the toes. As you infer in your letter and based also on the visual measurements of this office, we have determined that the external surface area of the upper of this hiking shoe is predominately of textile materials. We note that this hiking shoe has a “Gore-Tex” liner and has been designed to be protective against penetration by water. The shoe also a mostly rigid, molded rubber/plastic traction grooved, lugged bottom that overlaps the upper at the sole. You state that this trail/hiking shoe will be valued at over $12 per pair. The applicable subheading for the hiking boot, identified as model “Trace G1043-712/812” for men, will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear” and which covers the ankle. The rate of duty will be 8.5% ad valorem. The applicable subheading for this same model hiking boot offered in last sizes for women will be 6403.91.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for the trail/hiking shoe, identified as model “Nagevi Gore Tex G1013-712/812” for men, will be 6403.99.60, HTS, which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear” and which does not cover the ankle. The rate of duty will be 8.5% ad valorem. The applicable subheading for this same model hiking shoe offered in last sizes for women will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for the two trail/hiking shoes identified as model “Vista G1004-702/802” and model “Hydrogen G1053-702/802” will be 6404.19.90, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have open toes or open heels; which is not a slip-on; and which is valued over $12.00 per pair. The rate of duty will be 9% ad valorem. The applicable subheading for the trail/hiking shoe, identified as model “Hydrogen XRG G1051-712/812” will be 6404.19.20, HTS, which provides for footwear, in which the upper’s external surface area is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% 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 6403.91.60

Other CBP classification decisions referencing the same tariff code.

Federal Register (1)

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

Court of International Trade & Federal Circuit (4)

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