The tariff classification of footwear from Mexico
Issued November 15, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.91.30, 6403.91.90, 6403.91.60
Headings: 6403
Product description
The tariff classification of footwear from Mexico
CBP rationale
The applicable subheading for style #3066 and style #J001, up to and including American size 8, will be 6403.91.90, HTSUS, which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for other persons. the applicable subheading will be 6403.91.60, HTSUS, which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for men, youths and boys. The applicable subheading for style #2411065 and #1066 will be 6403.91.30, which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, welt footwear.
Full text
NY A89172 November 15, 1996 CLA-2-64:RR:NC:TP:347 A89172 CATEGORY: Classification TARIFF NO.: 6403.91.30, 6403.91.60, 6403.91.90 Mr. Arturo E. Dominguez CHB Adco I.T.S., Inc. 902 Market Street Laredo, Texas, 78040 RE: The tariff classification of footwear from Mexico Dear Mr. Dominguez: In your letter dated October 31, 1996, written on behalf of Ten Pac Inc., you requested a tariff classification ruling. You have submitted four samples which you state are men's hi-top shoes consisting of leather uppers with lace tie closures and rubber soles. You state that style #3066 is a boot made of "vulcawelt" construction. You also state that styles #2411065 and #1066 are boots constructed with a goodyear welt, and that style #J001 is a boot with an injection molded sole construction. The applicable subheading for style #3066 and style #J001, up to and including American size 8, will be 6403.91.90, HTSUS, which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.91.60, HTSUS, which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. The applicable subheading for style #2411065 and #1066 will be 6403.91.30, which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, welt footwear. The rate of duty will be 5% ad valorem. 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, Roger J. Silvestri Director National Commodity Specialist Division
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