U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6402.99.8061
$496.4M monthly imports
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Ruling Age
16 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-07 · Updates monthly
The tariff classification of footwear from China
N082161 November 17, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.8061 Ms. Audrey Nielsen C.H. Robinson Worldwide, Inc. 3350 SW 148th Avenue, Suite 320 Miramar, FL 33027-3281 RE: The tariff classification of footwear from China Dear Ms. Nielsen: In your letter dated October 24, 2009 you requested a tariff classification ruling on behalf of Natural Products Intl, LLC for what you describe as an “athletic-like shoe.” The submitted sample, which you identify as a unisex, below-the-ankle, lace-up athletic-like shoe, model “Perfect Steps” (SKU #P78377-5239), has an outer sole composed of rubber/plastics. You state that the external surface area of the upper is composed of synthetic leather which is a plastic material. This shoe has an outer sole that overlaps the upper by ¼ of an inch or more and substantially encircles the shoe. In this regard, it has a foxing or foxing-like band. In a telephone conversation with this office, you provided an F.O.B. value of $8.20. The applicable subheading for model “Perfect Steps” (SKU #P78377-5239), will be 6402.99.8061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: valued over $6.50 but not over $12.00/pair: other: for women. The rate of duty will be 90 cents/pr. + 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 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