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L857392005-06-27New 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

6403.99.90

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Federal Register

3 docs

Related notices & rules

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

20 years

Data compiled from CBP CROSS Rulings, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-15 · Updates real-time

Summary

The tariff classification of footwear from China

Ruling Text

NY L85739 June 27, 2005 CLA-2-64:RR:NC:SP:247 L85739 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Kathleen Howden Barinco International Corp. 5777 W. Century Blvd. Suite 990 Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Ms. Howden: In your letter dated June 15, 2005, on behalf of Genfoot Inc., you requested a tariff classification ruling for four half pair samples of women’s athletic-type shoes, identified as style “Gambler RR2749-SAG,” style “Sinister RR2697MGR,” style “Octane RR2715-SAG” and style “Octane LA RR2753-SAG.” The three women’s athletic-type shoes, identified as style “Gambler RR2749-SAG,” style “Sinister RR2697MGR,” and style “Octane RR2715-SAG” all have leather uppers with lace closures, padded textile material tongues and rubber/plastic outer soles. They all have upper’s that do not cover the wearer’s ankle and we will presume that all three will be valued over $2.50 per pair. The applicable subheading for the three women’s shoes, identified as style “Gambler RR2749-SAG,” style “Sinister RR2697MGR,” and style “Octane RR2715-SAG” will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the women’s shoe identified as style “Octane LA RR2753-SAG.” Your request for a classification ruling for this shoe should include an accurate external surface area percentage measurement as a total of all the leather and textile materials that are present on the surface of this shoe (excluding the tongue and laces). We suggest that you obtain an independent lab measurement for accuracy. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 6403.99.90

Other CBP classification decisions referencing the same tariff code.

Federal Register (3)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.

Court of International Trade & Federal Circuit (1)

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