Base
M818542006-04-18New YorkClassification

The tariff classification of footwear.

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

Cross-Source Intelligence

Primary HTS Code

6402.91.90

$51.4M monthly imports

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Court Cases

3 cases

CIT & Federal Circuit

Ruling Age

20 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.

Ruling Text

NY M81854 April 18, 2006 CLA-2-64:RR:NC:247:M81854 CATEGORY: Classification TARIFF NO.: 6402.91.90 Mr. Anthony Gray Nike, Inc. One Bowerman Drive Portland, OR 97005-6453 RE: The tariff classification of footwear. Dear Mr. Gray: In your letter dated March 29, 2006, you requested a tariff classification ruling for a men’s basketball shoe identified as style “BAM367-M1-C1, Zoom Lebron.” The shoe has a rubber/plastics outer sole and an upper composed of rubber/plastics materials. The shoe covers the ankle and is secured to the foot by a lace closure system and a hook & loop ankle strap. There is a molded rubber/plastics sidewall unit applied or molded at the sole that substantially overlaps the upper and is a foxing or foxing-like band. The applicable subheading for style BAM367-M1-C1, Zoom Lebron will be 6402.91.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; other, covering the ankle, other, valued over $12/pair. The rate of duty will be 20% 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/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "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 container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 6402.91.90

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (3)

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