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N2972902018-06-12New 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 2026-05-01 · Updates monthly

Summary

The tariff classification of footwear from China

Ruling Text

N297290 June 12, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Ms. Olga Kuznets The Rockport Group 1220 Washington Street West Newton, MA 02465 RE: The tariff classification of footwear from China Dear Ms. Kuznets: In your letter dated May 15, 2018 you requested a tariff classification ruling. The submitted samples will be returned to you, as requested. Style number CH3979 “Ayva Zip Tie,” is a women’s closed-toe, closed-heel, not-covering-the-ankle, athletic shoe. The upper is made from textile knit material and leather along the eye stay and heel. The ESAU is considered to be textile material. The shoe is secured to the foot by means of laces. The outer sole is made from rubber or plastics. The shoe has a foxing-like band that completely encircles the perimeter of the shoe and overlaps the upper by at least ¼ of an inch. The shoe exhibits the general appearance of athletic footwear containing a flexible sole, a foxing band, and secure means of closure. Via email you provided the value of the shoe as over $12/pair. We disagree with your proposed classification of style number CH3979 “Ayva Zip Tie” under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), as other, non-athletic footwear. For the purposes of footwear classified in chapter 64, HTSUS, the term "tennis shoes, basketball shoes, gym shoes, training shoes and the like" covers athletic footwear other than sports footwear, whether or not the item is principally used for such athletic games or purposes. While no specific construction feature is indicative of all athletic footwear, CBP considers features such as the flexibility of the sole (enabling the wearer to engage in activities requiring extensive running or fast footwork), a foxing or foxing-like band, a secure form of closure, and a general athletic look to differentiate between athletic and non-athletic (other footwear). Style number CH3979 “Ayva Zip Tie” exhibits sufficient athletic features to justify classification as athletic. The applicable subheading for style number CH3979 “Ayva Zip Tie” 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. Via email you indicated that the shoe identified in your letter as model number ML02705 is style number CH4922. Style number CH4922 is a man’s closed-toe, closed-heel, lace-up, casual shoe that does not cover the ankle. The upper is made from textile material and leather. Your letter and visual examination of the external surface area of the upper (ESAU) indicate that the area occupied by the textile and leather are approximately equal. In order to provide a ruling on this style, information regarding the material occupying the majority of the external surface, expressed in percentages, is required. When this information is available, please resubmit with your request. 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 the 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