2 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from Thailand
Issued August 28, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D81248 (August 28, 1998)
Tariff classification
HTS codes: 6402.19.0530
Headings: 6402
Product description
The tariff classification of footwear from Thailand
CBP rationale
The applicable subheading for the men's golf shoe, Nike model #GOM150, will be 6402.19.0530, Harmonized Tariff Schedule of the United States (HTS), which provides for "sports footwear" which are golf shoes; in which the upper's external surface area is over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather.
Full text
NY D81248 August 28, 1998 CLA-2-64:RR:NC:TA:347 D81248 CATEGORY: Classification TARIFF NO.: 6402.19.0530 Ms. Junghee Sung Nike USA, Inc. One Bowerman Drive Beaverton, OR 97005 RE: The tariff classification of footwear from Thailand Dear Ms. Sung: In your letter dated August 10, 1998 you requested a tariff classification ruling. The submitted sample, model "#GOM150 Air Access Tri Loop", is, as you state, a man's golf shoe with an all plastic upper, a lace closure and a unit molded rubber/plastic bottom that has numerous removable circular raised plastic cleats on the sole. In addition, you have also submitted a separate sample of this shoe's unit molded rubber/plastic bottom for examination. We note that this shoe bottom has a molded-in sidewall lip feature that we measure to be well under 1/4 inch in vertical height, which encircles and overlaps the upper at the sole on the completed shoe. We do not consider this shoe with this unit molded bottom to have a foxing or a foxing-like band. The applicable subheading for the men's golf shoe, Nike model #GOM150, will be 6402.19.0530, Harmonized Tariff Schedule of the United States (HTS), which provides for "sports footwear" which are golf shoes; in which the upper's external surface area is over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% ad valorem. We are returning the samples to you, as you requested. 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Follow D81248
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.