The tariff classification of a woman’s cycling shoe from China

N360629 April 29, 2026 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9050 Martin Salem Creative Product Solutions, LLC 35 Highland Circle, Suite 300 Needham, MA 02494 RE: The tariff classification of a woman’s cycling shoe from China Dear Mr. Salem: In your letter dated April 10, 2026, you requested a tariff classification ruling on behalf of your client, Concept Shop, LLC. A description and photographs were submitted with your request. The imported merchandise, identified as Lynx by Tiem, is a women’s indoor/outdoor cycling footwear. The shoe has an upper with an external surface area consisting mostly of textile knit/mesh and synthetic overlays at the toe and heel. It has a wide strap attached on the lateral side where the upper and outer sole meet. The strap extends over the top of the foot through a horizontal slit in a tab on the medial side and secures to the lateral side of the foot with a hook and loop closure. A textile pull strap is located at the back of the heel. The shoe is said to have a full-length nylon shank within an EVA midsole to provide rigidity and support. The rubber/plastic outsole includes two recessed areas, each housing a pair of threaded holes which are provisions for SPD cleat attachment. The F.O.B. value is over $12 per pair. The applicable subheading for the women’s Lynx cycling shoes 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 soles of rubber or plastics: Sports footwear: Other: Valued over $12/pair. The general rate of duty will be 20 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division