Base
N2875512017-07-21New YorkClassification

The tariff classification of a footwear upper

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 a footwear upper

Ruling Text

N287551 July 21, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Mr. Matt Pinkowski Jabil Inc. 10001 16th St. N Saint Petersburg, FL 33716 RE: The tariff classification of a footwear upper Dear Mr. Pinkowski: In your letter dated June 19, 2017, you requested a tariff classification ruling. Your sample will be returned as requested. The submitted half pair sample style number/name FW17 UA Charged Rebel is a below-the-ankle, lace-up, athletic style footwear upper. The constituent material of the upper is man-made textile which is sewn to a sock bottom with a one inch hole. There is no outer sole. Uppers having a hole larger than a nickel are considered “unformed” even if shaped. The applicable subheading for style number/name FW17 UA Charged Rebel will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; other: other: other: of textile materials other than cotton: of man-made fibers. The rate of duty will be 4.5 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 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

Related Rulings for HTS 6406.10.90.40

Other CBP classification decisions referencing the same tariff code.