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I874832002-10-28New 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

1 related ruling

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 I87483 October 28, 2002 CLA-2-64:RR:NC:347:I87483 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 October 17, 2002, you requested a tariff classification ruling for a sample of footwear identified as Nike style JBM 118-M27-C1, Jordan Trunner Glide, which you describe as a men’s cross-trainer. You state that you have previously requested a classification ruling (NY I85972 October 08, 2002) for this shoe under style JBM 113-M27-C1 but that you had included an incorrect sample with that request. You are now resubmitting the ruling request with the correct sample under Nike style JBM 118-M27-C1. 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. Along with a sample of the finished shoe you have submitted a separate sole and unformed upper that constitute the components of the finished shoe. The separately submitted upper is trimmed in such a manner that overlap by the outer sole sufficient to conclude the existence of a foxing-like band will not occur when the components are joined. In addition, the finished shoe has been examined and the upper is trimmed and cemented to the sidewalls of the molded outer sole in such a manner that the overlap of the upper is less than ¼ inch. The submitted shoe sample does not have a foxing or foxing-like band. The applicable subheading for Nike style JBM 118-M27-C1, Jordan Trunner Glide will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, not covering the ankle, other. The general rate of duty will be 6 percent ad valorem. The submitted sample is marked with the country of origin on an interior side panel. It is the opinion of this office that this label is not conspicuous. 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

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.