Base
N1193612010-09-10New YorkClassification

The tariff classification of footwear from Italy

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-05 · Updates monthly

Summary

The tariff classification of footwear from Italy

Ruling Text

N119361 September 10, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Mr. Rick Dumas UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of footwear from Italy Dear Mr. Dumas: In your letter dated August 9, 2010 you requested a tariff classification ruling on behalf of Genfoot, Inc. The submitted sample identified as style “Aku-Spider Kevlar GTX,” is a men’s above-the-ankle lace-up “mountaineering” boot with an outer sole composed of vibram rubber/plastics. You state in your letter that the construction of the outer sole features the provision for the attachment of “crampons,” which is recognized by Customs as an “or the like” exemplar of sports footwear pursuant to Subheading Note 1(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). You also state that the boot’s upper is composed of Kevlar® and microfiber textile materials and incorporates a water protective Gore-tex® lining. The boot has an F.O.B. value greater than $12.00/pair. The applicable subheading for style “Aku-Spider Kevlar GTX,” men’s boot will be 6404.11.9020, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: sports footwear: other: valued over $12.00/pair: for men: other. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division