10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from China
Issued August 31, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D81237 (August 31, 1998)
Tariff classification
HTS codes: 6405.20.90
Headings: 6405
Product description
The tariff classification of footwear from China
CBP rationale
The applicable subheading for this boot will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is not predominately rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; and in which the largest fabric of the upper consists, by weight predominately of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included).
Full text
NY D81237 August 31, 1998 CLA-2-64:RR:NC:TA:347 D81237 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Richard R. Pannell Big Fork Boot Company/dba Taiga 303 Autumn Leaf Court Sterling, VA 20165 RE: The tariff classification of footwear from China Dear Mr. Pannell: In your letter received August 10, 1998 you requested a tariff classification ruling. The submitted sample is a unisex "Taiga" brand cold weather boot, approximately 20 inches in height. It has a 100% textile polyester fleece upper, with cinch cords at the ankle and at the topline of the shaft, a one inch wide textile strap with plastic buckles at the instep, a one inch high suede leather wrap-around mudguard and a sewn-on, rubber/plastic cupsole bottom that has a predominately non-woven textile outer in contact with the ground. The applicable subheading for this boot will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is not predominately rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; and in which the largest fabric of the upper consists, by weight predominately of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included). The rate of duty will be 12.5% 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, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Request for reconsideration of NY N028015; tariff classification of a “hand warmer” and a “foot warmer”
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of articles of apparel and footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
Follow D81237
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.