U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.99.9031
$542.4M monthly imports
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Ruling Age
17 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly
The tariff classification of footwear from China
N041391 October 28, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.9031 Ms. Kim Gurski Under Armour, Inc. Tide Point – 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear from China Dear Ms. Gurski: In your letter dated October 8, 2008 you requested a classification ruling for five footwear styles. Style # 1208374A (Combine) is a below-the-ankle, lace-up athletic shoe with an outer sole of rubber/plastics and an upper of textile material and rubber/plastics. Visual examination indicates that rubber/plastics comprise the greatest external surface area of the upper. You state that it is valued at over $12.00 USD FOB and is only offered as a Men’s style. Size range from Men’s 9 to 15. Style # 1203845A (M’s Evade III) is a below-the-ankle, lace-up athletic shoe with an outer sole of rubber/plastics and an upper of textile material and rubber/plastics. It is valued at over $12.00 USD FOB and does have a Women’s and Youth Equivalent. It is available in Men’s sizes 7.5 to 16. You have not provided a percentage measurement of the component materials comprising the greatest external surface area of the upper; therefore, we are unable to issue a classification ruling for this style. In response to your question for this style, the cross-strap should be included in your measurements and included as rubber/plastics. Style # 1204559A (M’s Interval) is a below-the-ankle, lace-up athletic shoe with an outer sole of rubber/plastics and an upper of textile material and rubber/plastics. Visual examination indicates that rubber/plastics comprise the greatest external surface area of the upper. You ask if a synthetic screening overlay on textile material would contribute to the synthetic or textile percentage of the shoes composition. The screening material should be included as rubber/plastics; however, the visible textile material is also included in external surface area measurements as textile material. Style # 1203829A (M’s Proto Power III) is a below-the-ankle, lace-up athletic shoe with an outer sole of rubber/plastics and an upper of textile material and rubber/plastics. Visual examination indicates that rubber/plastics comprise the greatest external surface area of the upper. Concerning your inquiry regarding foxing and foxing-like bands, a foxing is a strip of material, separate from the sole and upper, that secures the joint where the upper and sole meet, usually attached by a vulcanization process or by cementing or stitching. A foxing must be applied or molded at the sole and overlap the upper and substantially encircle the entire shoe. A foxing-like band has the same or nearly the same appearance, qualities or characteristics as a foxing. A foxing-like band does not have to be a separate component and is often part of the unit-molded sole. A foxing-like band must be applied or molded at the sole, overlap the upper and substantially encircle the entire shoe. Components such as toe and heel bumpers, stabilizers, and mid soles, that are applied at the sole and overlap the upper are included in foxing-like substantial encirclement measurements. Style # 1203831A (W’s Speed III) is a below-the-ankle, lace-up athletic shoe with an outer sole of rubber/plastics and an upper of textile material and rubber/plastics. You have not provided a percentage measurement of the component materials comprising the greatest external surface area of the upper; therefore we are unable to issue a classification ruling for this style. The applicable subheading for Style # 1208374A (Combine), Style # 1204559A (M’s Interval) and Style # 1203829A (M’s Proto Power III) will be 6402.99.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: other: valued over $12/pair, for men. The duty rate will be 20 percent 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 samples are not properly marked with the country of origin. The country of origin label is too far down in the tongue and is not conspicuous. Therefore, if imported as is, they 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