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J861772003-07-01New 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

6402.99.90

$496.4M monthly imports

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

22 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

NY J86177 July 1, 2003 CLA-2-64:RR:NC:TA:347 J86177 CATEGORY: Classification TARIFF NO.: 6402.99.90 Ms. Genny Fenske Deep See, Inc. 18935 59th Avenue NE Arlington, WA 98223 RE: The tariff classification of footwear from China Dear Ms. Fenske: In your letter dated June 11, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified by you as the “Warmers Canyon River Shoe, Part #96900,” is an athletic-type shoe that does not cover the wearer’s ankle and which has an upper external surface area (ESAU) consisting of rubber/plastics and textile materials. You have provided an “estimate” measurement for the upper external surface area component materials, stating that they consist of 20% EVA plastics, 35% rubber, 30% synthetic leather and 15% nylon textile materials. Based on your percentage estimates and on our visual measurements, this shoe has a mostly rubber/plastics material upper. The shoe also has a lace closure and a molded rubber/plastic bottom that overlaps the upper at the sole. You state that this footwear will be used primarily in challenging water sport activities and that it will be valued at $12.18 per pair. The applicable subheading for the item identified as the “Warmers Canyon River Shoe, Part #96900” will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample as you 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 6402.99.90

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (2)

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