U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-11-05 · Updates real-time
The tariff classification of footwear from Indonesia.
NY M80811 February 27, 2006 CLA-2-64:RR:NC:247:M80811 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 February 3, 2006, you requested a tariff classification ruling for three styles of baseball shoes. You have submitted samples identified as Vero FL MR9 Low II, Men’s Style 115715, JR Vero FL MR9 Low II, Juniors Style 155728 and Vintage Trade MR9 Low, Women’s Style 155718. All three styles are made using the MR9 Baseball Sole. You state that the uppers have an external surface area of over 90 percent rubber/plastics and the unit molded rubber/plastics outer sole bottom (MR9) does not substantially encircle the shoe and therefore is not a foxing or foxing-like band. You have provided laboratory analysis indicating that the overlap of the uppers by the unit-molded outer soles does not substantially encircle the shoes. The sole has molded baseball cleats or spikes that are widely spaced, relatively sharp and protrude from the surrounding sole material by more than ¼ inch. The applicable subheading for style 115715, 155728 and 155718 will be 6402.19.15, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; sports footwear; other; having uppers of which over 90% of the external surface area (including any accessories or reinforcements) is rubber and/or plastics, not having a foxing or a foxing-like band, and not designed to be a protection against water, oil or cold or inclement weather, other. The rate of duty will be 5.1% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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
Other CBP classification decisions referencing the same tariff code.
The tariff classification of wading boots from South Korea
The tariff classification of wrestling shoes from Vietnam
The tariff classification of children’s soccer shoes from China
The tariff classification of footwear from China
The tariff classification of footwear from China
CIT and CAFC court opinions related to the tariff classifications in this ruling.