CBP Ruling D87372 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted sample, identified by you as “Camouflage Boot” Stock #TSF-9949, is a cold weather boot, approximately 10 inches in height. It has a textile boot shaft upper section that is sewn onto a one piece molded, rubber/plastic bottom foot portion. The boot has a 5 eyelet front lace closure, a padded textile tongue, a foam padded insulating textile liner and a padded plastic topline collar. Based on visual measurements and on your submitted copy of an “Interim Footwear Invoice” details sheet indicating that “textile materials” make up the greatest external surface area of the upper, we will presume that this boot’s upper is predominately textile.

CBP rationale

The applicable subheading for the boot, Stock #TSF-9949, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements): in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be a protection against water, oil, or cold or inclement weather.

Full text

NY D87372 February 9, 1999 CLA-2-64:RR:NC:TA:347 D87372 CATEGORY: Classification TARIFF NO.: 6404.19.20 Mr. Juan Dominguez Wal Mart Stores, Inc. 702 Southwest 8 Street Bentonville, AR 72716-8023 RE: The tariff classification of footwear from China Dear Mr. Dominguez: In your letter dated January 27, 1999 you requested a tariff classification ruling. The submitted sample, identified by you as “Camouflage Boot” Stock #TSF-9949, is a cold weather boot, approximately 10 inches in height. It has a textile boot shaft upper section that is sewn onto a one piece molded, rubber/plastic bottom foot portion. The boot has a 5 eyelet front lace closure, a padded textile tongue, a foam padded insulating textile liner and a padded plastic topline collar. Based on visual measurements and on your submitted copy of an “Interim Footwear Invoice” details sheet indicating that “textile materials” make up the greatest external surface area of the upper, we will presume that this boot’s upper is predominately textile. The applicable subheading for the boot, Stock #TSF-9949, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements): in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem. We are returning the sample as you requested. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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