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The tariff classification of footwear from China
Issued August 6, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B86504 (August 6, 1997)
Tariff classification
HTS codes: 6401.92.90
Headings: 6401
Product description
It is lined with a knit textile fabric and is described as being 100% PVC external surface area.
CBP rationale
The applicable subheading for the boots will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, or plugging; other than with a protective metal toe-cap; other than footwear covering the knee; footwear covering the ankle but not covering the knee; other than ski or snowboard boots; other than boots which are over 90% polyvinyl chloride but not otherwise supported or lined.
Full text
PD B86504 August 6, 1997 CLA-2-64:FO:CM:NP:POR:CO:D24:B86504 CATEGORY: Classification TARIFF NO.: 6401.92.90 Kenneth Ree Manager Nohemy Customs Broker 11222 La Cienega Blvd., Ste. 135 Inglewood, Ca. 90304 RE: The tariff classification of footwear from China Dear Mr. Ree: In your letter dated July 25, 1997 you requested a tariff classification ruling on behalf of your client, Liberty Glove, Inc. The sample provided is of a molded rubber or plastic knee-length waterproof boot, for men, designed to be worn over other footwear, with a buckle and strap closure at the top of the shaft. It is lined with a knit textile fabric and is described as being 100% PVC external surface area. The applicable subheading for the boots will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, or plugging; other than with a protective metal toe-cap; other than footwear covering the knee; footwear covering the ankle but not covering the knee; other than ski or snowboard boots; other than boots which are over 90% polyvinyl chloride but not otherwise supported or lined. The rate of duty will be 37.5%. 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. Sincerely, Lewellyn Robison Port Director Portland, Oregon
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