Base
N2706712015-11-24New 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 2026-04-29 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

N270671 November 24, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Peta-Gaye Bent Global Brands Group 350 Fifth Avenue New York, NY 10118 RE: The tariff classification of footwear from China Dear Ms. Bent: In your letter dated November 13, 2015, you requested a tariff classification ruling. The sample will be returned with your request. The submitted sample identified as style # A00900 “Empire” is a women’s, closed toe/closed heel, below-the ankle, lace-up sneaker with an outer sole of rubber or plastics. The external surface area of the upper is predominantly textile, has leather edging, and rubber/plastics over the toe. The shoe features rubber/plastics edging. The shoe is lightweight, flexible, has a foxing or foxing like band, and underfoot cushioning. You provide an F.O.B. value over $12 per pair. The applicable subheading for style # A00900 “Empire” will be 6404.11.9050, Harmonized Tariff Schedule of the United States (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