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J825482003-04-10New YorkClassification

The tariff classification of footwear from China.

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

Cross-Source Intelligence

Primary HTS Code

6405.90.90

$52.1M monthly imports

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Federal Register

1 doc

Related notices & rules

Ruling Age

23 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of footwear from China.

Ruling Text

NY J82548 April 10, 2003 CLA-2-64: RR: NC: TA: 347 J82548 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Jennifer L. Cirrome The Stride Rite Corporation 191 Spring Street P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China. Dear Ms. Cirrome: In your letter dated March 31, 2003, you requested a tariff classification ruling. The submitted half pair sample, identified as “Grasshopper Woman’s Coolidge Stretch Smooth,” Style No. EH01983, is a woman’s closed-toe, closed-heel casual shoe. The shoe has a rubber/plastic upper, a four-eyelet lace closure, an elastic stretch-band tongue, a padded insole and a molded rubber/plastic and textile outsole. You have provided a laboratory report indicating that the textile-walking surface of the outsole accounts for 72.14% of the external surface area in contact with the ground. Visual examination of the outer sole indicates that it is composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly of textile material. You state that Style No. EH01983 represents the following styles: EH01981 and EH01982 with the only differences being in style number and color. This office will presume that in materials and construction, all these listed footwear styles will be the same as the representative sample. The applicable subheading for Style Numbers EH01981, EH01982 and EH01983, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the external surface of the upper is predominately rubber or plastics and the external surface of the outer sole is not predominately rubber or plastics; in which there is a line of demarcation between the sole and the upper; and which is not disposable footwear designed for one time use. The rate of duty will be 12.5 percent ad valorem. We are returning the sample as requested. 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 6405.90.90

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.