U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.99.90
$542.4M monthly imports
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Ruling Age
23 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of footwear from Taiwan
NY I85972 October 8, 2002 CLA-2-64:RR:NC:347:I85972 CATEGORY: Classification TARIFF NO.: 6402.99.90 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 September 9, 2002, you requested a tariff classification ruling for a sample of footwear identified as Nike style JBM 113-M27-C1, Jordan Trunner Glide, which you describe as a men’s cross-trainer. 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 state that the shoe has no foxing or foxing-like band. You have submitted a separate sole and unformed upper, which appear to constitute the components of the finished shoe. However, the upper of the finished shoe is different than the separately submitted upper. The upper on the shoe sample is lasted under and cemented to the outer sole and is overlapped by the sole by over ¼ inch. The separately submitted upper is trimmed in such a manner that it appears that overlap by the outer sole would not occur. The submitted shoe sample has a foxing or foxing-like band. For the purposes of this ruling we will assume that the value of this shoe is over $12/pair. The applicable subheading for Nike style JBM 113-M27-C1, Jordan Trunner Glide will be 6402.99.90 (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, not covering the ankle, other, valued over $12/pair. The general rate of duty will be 20 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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
Other CBP classification decisions referencing the same tariff code.
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Request for comments and notice of public hearing.
CIT and CAFC court opinions related to the tariff classifications in this ruling.