Base
K847292004-04-30New YorkClassification

The tariff classification of footwear from Indonesia

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

Cross-Source Intelligence

Primary HTS Code

6402.19.15

$53.4M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

22 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of footwear from Indonesia

Ruling Text

NY K84729 April 30, 2004 CLA-2-64:RR:NC:SP:247 K84729 CATEGORY: Classification TARIFF NO.: 6402.19.15 Mr. John J. Kenney Reebok International LTD 1895 J. W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from Indonesia Dear Mr. Kenney: In your letter dated April 2, 2004 you requested a tariff classification ruling. The submitted half pair samples are two baseball shoes called the “VERO FL MR LOW” in a men’s and a women’s version. The men’s shoe is identified as style SRF #18-083003A and the women’s shoe as style SRF #18-083005A. The external surface area of the upper (ESAU) of both baseball shoes is over 90% rubber and/or plastics material assembled by stitching. Both shoes also have rubber/plastic outer soles with numerous widely spaced molded-in cleats that are over ¼-inch in height. You have submitted a separate unattached outer sole for each shoe and copies of independent lab report findings. These findings state that neither sole overlaps its upper by a vertical height of at least ¼-inch or more at the sole for an encirclement of 40% or more of the perimeter of the shoe. An overlap of the upper at the sole by a height of ¼-inch or more accounting for an encirclement of less than 40% does not indicate the presence of a foxing-like band. The applicable subheadings for both the men’s and the women’s baseball shoe, identified as style SRF #18-083003A and as style SRF #18-083005A respectively, will be 6402.19.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which both the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is “sports footwear” other than golf shoes; in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); and which does not have a foxing or a foxing-like band. The rate of duty will be 5.1% ad valorem. We are returning the samples 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 6402.19.15

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.