The tariff classification of footwear from Morocco
Issued November 10, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6401.99.30
Headings: 6401
Product description
The sample provided, described as style "Sabotin Crocus", is a waterproof shoe of molded rubber outer sole and upper, below the ankle in height, slip-on, and resembling a men's loafer in appearance.
CBP rationale
The applicable subheading for the boots will be 6401.99.30, 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 or footwear covering the ankle but not covering the knee; footwear designed to be worn in lieu of other footwear as a protection against water or inclement weather; footwear designed for use without closures.
Full text
PD C81305 November 10, 1997 CLA-2-64:FO:CM:NP:POR:CO:D24:C81305 CATEGORY: Classification TARIFF NO.: 6401.99.30 Laura Denny CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 RE: The tariff classification of footwear from Morocco Dear Ms. Denny: In your letter dated October 28, 1997 you requested a tariff classification ruling on behalf of your client, Lafuma America. The sample provided, described as style "Sabotin Crocus", is a waterproof shoe of molded rubber outer sole and upper, below the ankle in height, slip-on, and resembling a men's loafer in appearance. The applicable subheading for the boots will be 6401.99.30, 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 or footwear covering the ankle but not covering the knee; footwear designed to be worn in lieu of other footwear as a protection against water or inclement weather; footwear designed for use without closures. The rate of duty will be 25%. The submitted sample is not marked with the country of origin. If imported as is, this footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304, and will therefore be considered not legally marked under the provisions of 19 C.F.R. 134.11, which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit." 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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