CBP Ruling 965558 — Girl’s boot with upper of textile and textile outer sole.

Tariff classification

Headings: 6405

Product description

The merchandise under consideration is a patterned, denim blue girl’s mid-height, zip on boot, covering the ankle and made of a stretchable textile upper. The sample boot, identified by style number KG6019/760, has an outer sole that is composed of a substantial unit-molded rubber/plastics material to which a thin layer of textile material has been applied. The area of the sole covered by textile material is below where the ball of the foot rests and measures approximately 3.75 inches in length by 2.5 inches in width. The thin layer of textile material covers the greatest surface area of the sole in contact with the ground.

CBP rationale

Headquarters Ruling Letter (HQ) 964978, dated April 18, 2002 (copy enclosed), addresses Customs position on the classification of shoes with rubber soles covered with a thin layer of textile material substantially similar to the shoe under consideration. In HQ 964978, the women’s slip-on shoe was classified under heading 6405, HTSUSA. Accordingly, we incorporate the LAW AND ANALYSIS section of that ruling in this decision, as it is dispositive of the issue you have raised. Thus, the merchandise at issue is classified in subheading 6405.20.9090, HTSUSA, as other footwear with uppers of textile materials.

Full text

HQ 965558 April 30, 2002 CLA-2 RR:CR:TE 965558 BAS CATEGORY: Classification TARIFF NO.: 6405.20.9090 Shawna Wang Dynasty Footwear 800 North Sepulveda Blvd. El Segundo, CA 90245 RE: Girl’s boot with upper of textile and textile outer sole. Dear Ms. Wang: This is in reply to your letter, dated March 7, 2002, on behalf of Dynasty Footwear, requesting a ruling concerning the classification of a girl’s zippered textile upper boot made in China. You submitted a sample of the boot to assist us in our determination. FACTS: The merchandise under consideration is a patterned, denim blue girl’s mid-height, zip on boot, covering the ankle and made of a stretchable textile upper. The sample boot, identified by style number KG6019/760, has an outer sole that is composed of a substantial unit-molded rubber/plastics material to which a thin layer of textile material has been applied. The area of the sole covered by textile material is below where the ball of the foot rests and measures approximately 3.75 inches in length by 2.5 inches in width. The thin layer of textile material covers the greatest surface area of the sole in contact with the ground. ISSUE: Whether the girl’s boot is classifiable under Heading 6404, HTSUSA, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; or under Heading 6405, HTSUSA, as other footwear? LAW AND ANALYSIS: Headquarters Ruling Letter (HQ) 964978, dated April 18, 2002 (copy enclosed), addresses Customs position on the classification of shoes with rubber soles covered with a thin layer of textile material substantially similar to the shoe under consideration. In HQ 964978, the women’s slip-on shoe was classified under heading 6405, HTSUSA. Accordingly, we incorporate the LAW AND ANALYSIS section of that ruling in this decision, as it is dispositive of the issue you have raised. Thus, the merchandise at issue is classified in subheading 6405.20.9090, HTSUSA, as other footwear with uppers of textile materials. HOLDING The girl’s boot, identified by style number KG6019/760, is classified under subheading 6405.20.9090, HTSUSA, which provides for “Other footwear: With uppers of textile materials: Other, Other: Other.” The general column one rate of duty is 12.5 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division

View original on CBP CROSS →