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I857632002-09-17New YorkClassification

The tariff classification of footwear made in China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6403.99.60

$438.9M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

23 years

1 related ruling

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of footwear made in China.

Ruling Text

NY I85763 September 17, 2002 CLA-2-64:RR:NC:TA:347 I85763 CATEGORY: Classification TARIFF NO. 6403.99.60, 6403.99.90. Mr. Jeffrey W. Tooze Columbia Sportswear Company 14375 N.W. Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear made in China. Dear Mr. Tooze: This ruling replaces PD I84656 dated August 6, 2002. In your letter dated August 22, 2002 you refer to customs ruling PD I84656 dated August 6, 2002. In the subject ruling, certain styles of men’s footwear were deemed to be the type of footwear “commonly worn by both sexes” lacking evidence that a corresponding women’s alternative was available. Therefore the footwear was classified in sizes up to and including American men’s size 8 as “for other persons” and in sizes larger than American men’s size 8 as “men’s.” You are requesting that customs update the subject ruling to reflect the fact that the subject footwear is available in both male and female versions. You now advise that the gender of the subject footwear is represented by the second letter of the style number, M representing mens and L representing ladies. All five styles are hiker/casual style shoes with lugged rubber/plastics traction outer soles and uppers of textile/leather with leather comprising the greatest external surface area. You have provided a copy of your 2003 Footwear catalog indicating that style B 3121 “Chaos Pass” is available in American men’s sizes 7-15 bearing style designation BM 3121 and in American women’s sizes 5-11 bearing style designation BL 3121. Style B 3212 “Trail Grinder II” is available in American men’s sizes 7-17 bearing style designation BM 3212 and in American women’s sizes 5-11 bearing style designation BL 3212. Style B 3211 “Sawtooth” is available in American men’s sizes 7-17 bearing style designation BM 3211 and in American women’s sizes 5-11 bearing style designation BL 3211. Although style K 1001 “Convert A-Zone” and N 3006 “Sorel Minago” are not represented in the catalog, you indicate in your submission that the same letter designation, M for men’s and L for ladies, applies to these styles as well. The applicable subheading for style BL 3121 “Chaos Pass”, BL 3212 “Trail Grinder II”, BL 3211 “Sawtooth”, KL 1001 “Convert A-Zone” and NL 3006 “Sorel Minago” will be 6403.99.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, not covering the ankle, for other persons. The rate of duty will be 10 percent ad valorem. The applicable subheading for style BM 3121 “Chaos Pass”, BM 3212 “Trail Grinder II”, BM 3211 “Sawtooth”, KM 1001 “Convert A-Zone” and NM 3006 “Sorel Minago” will be 6403.99.60 (HTS) ) which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5 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 6403.99.60

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.