CLA-2-64:OT:RR:NC:N2:247
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 [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division