The tariff classification of footwear from China.
Issued January 20, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.91.60
Headings: 6403
Product description
Style 79834 is a man's over-the-ankle hiker boot with an upper of leather, plastic and textile and a sole of rubber/plastic. It has a unit molded sole which overlaps the upper substantially and an eyelet and "D" ring lace closure. The lab measurement you have provided states that the external surface area of the upper is 50.82% leather, 24.57% plastic, and 24.61% textile excluding accessories and reinforcements.
CBP rationale
The applicable subheading for this boot will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, covering the ankle, for men, youths and boys.
Full text
NY 893519 January 20, 1994 CLA-2-64:S:N:N8:347 893519 CATEGORY: Classification TARIFF NO.: 6403.91.60 Ina L. Ateshkadi Sears Merchandise Group 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of footwear from China. Dear Ms. Ateshkadi: In your letter dated December 21, 1993, you requested a tariff classification ruling. Style 79834 is a man's over-the-ankle hiker boot with an upper of leather, plastic and textile and a sole of rubber/plastic. It has a unit molded sole which overlaps the upper substantially and an eyelet and "D" ring lace closure. The lab measurement you have provided states that the external surface area of the upper is 50.82% leather, 24.57% plastic, and 24.61% textile excluding accessories and reinforcements. The applicable subheading for this boot will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, covering the ankle, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on style 79837. Your request for a classification ruling should include a lab report with precise details as to how the percentage measurement for the external surface area of the upper was arrived at. Please be specific as to what areas were considered accessories and reinforcements and, therefore excluded from the first measurement. Your lab report should show the actual percentage of each piece measured. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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