Base
N2615452015-02-23New YorkClassification

The tariff classification of footwear from China

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 2026-05-01 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

N261545 February 23, 2015 CLA-2-64:OT:RR:NC:3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Mr. Devin Kelly Converse Incorporated One High Street North Andover, MA 01845 RE: The tariff classification of footwear from China Dear Mr. Kelly: In your letter dated January 26, 2015, you requested a tariff classification ruling. The submitted sample identified as style # JP093U, “Jack Purcell Signature Ox” is a unisex, closed toe/closed heel, lace-up, below-the ankle shoe with a canvas textile upper and an outer sole of rubber or plastics. It has a foxing band and features two vent holes on the medial side of the shoe. You contend that the shoe does not possess the general characteristics associated with that of “athletic” footwear and you suggest classification of 6404.19 Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Although the sneaker does not possess all characteristics associated with athletic footwear, it does resemble athletic footwear in construction and styling and will be classified as such. You provided an F.O.B. value over $12.00/pair. The applicable subheading for style # JP093U, “Jack Purcell Signature Ox” will be 6404.11.9050, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other. The rate of duty 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/. 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division