Base
N2906452017-10-25New 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

N290645 October 25, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Mr. Louis J DeMarco Edward Zarach & Associates Inc. 20 W Lincoln Ave., Suite 203 Valley Stream, NY 11580 RE: The tariff classification of footwear from China Dear Mr. DeMarco: In your electronic letter dated September 26, 2017, on behalf of your client Inov-8, you requested a tariff classification ruling. You will be importing footwear identified as PARKCLAW 275 GTX, Product Number 000638. A picture in lieu of a sample was submitted with your electronic request. PARKCLAW 275 GTX, Product Number 000638, is a unisex, closed-toe, closed-heel, below-the-ankle, lace-up, athletic training shoe. The upper is made from textile material and rubber or plastics. You provided a breakdown of the upper as approximately 65 percent textile material and 35 percent rubber or plastics. One side of the shoe’s upper shows the term “INOV.” The outer sole is made from 100 percent rubber or plastics. It is stated by you that the athletic training shoe is made waterproof and breathable by the use of GORE-TEX® Invisible Fit Technology. The footwear does not have a foxing or foxing-like band. You provided a value of over $12/pair. The applicable subheading for Product Name PARKCLAW 275 GTX, Product Number 000638. 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 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division