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N2713022015-12-16New 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 2026-05-02 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

N271302 December 16, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.8560 Mr. Christian Moller ISA- Traesko GmbH Oderstraße 9 24539 Neumünster, Germany RE: The tariff classification of footwear from China Dear Mr. Moller: In your letter dated November 27, 2015, you requested a tariff classification ruling. The submitted sample identified as Artikel 1 “Ladies sportshoe” is a woman’s, closed toe/closed heel, below-the-ankle, lace-up athletic shoe. The upper is composed of synthetic textile mesh and rubber or plastics. The external surface area of the upper is predominantly textile. The outer sole is of rubber or plastics with a non-durable textile overlay covering the majority of the external surface. The shoe has a foxing or foxing-like band. You provided an F.O.B. value of $9 per pair. The applicable subheading for Artikel 1 “Ladies sportshoe” will be 6404.11.8560, 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: footwear with outer soles of rubber or plastics: sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 percent ad valorem. Please note the submitted sample does 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." 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