Base
N2737432016-03-30New 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 2026-05-08 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

N273743 March 30, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from China Dear Ms. Texeira: In your letter dated Febrary 23, 2016, you requested a tariff classification ruling. Your sample will be returned at your request. The submitted sample, identified as style # BL4561, is a woman’s, closed toe/closed heel, below-the-ankle, lace-up, lightweight, flexible shoe. The external surface area of the upper is predominantly cotton textile. The removable EVA footbed provides additional cushioning. The rubber/plastic traction outer sole has a molded wave pattern on the external surface that touches the ground and three drainage ports on either side. The shoe features a foxing band and is not considered to be “protective.” The shoe has athletic footwear construction and styling. You provided an F.O.B. value of over $12 per pair. The applicable subheading for style # BL4561 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division