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N2804542016-11-18New YorkClassification

The tariff classification of footwear from China

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

N280454 November 18, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.11.9020, 6404.11.9050 Dr. Etienne Penka, Sports Medicine the Difference 155 Hill Street Leominster, MA 01453 RE: The tariff classification of footwear from China Dear Dr. Penka. In your letters dated August 14, 2016, and October 7, 2016, you requested a tariff classification ruling. Your sample will be returned. The submitted style, identified as the “Heelless Athletic Shoe,” is a lace-up, lightweight athletic shoe. The external surface area of the upper (ESAU) consists of a man-made textile material. The documents submitted state the outer sole consists of man-made textile material. However, as per our telephone conversation, and upon physical examination of the sample, the outer sole is confirmed to be rubber or plastics. The outer sole is designed for minimal contact with the ground to encourage the wearer to keep his/her center of gravity forward during physical activities. The shoes, valued at $15 per pair, will be available in men’s and women’s sizes. The applicable subheading for the mens sizes of the “Heelless Athletic Shoe” will be, 6404.11.9020 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 sloes of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the women’s sizes of the “Heelless Athletic Shoe” 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: footwear with outer sloes of rubber or plastics: 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. 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division