The tariff classification of leather footwear from Brazil.
Issued March 29, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.91.90, 6403.91.60
Headings: 6403
Product description
You have submitted samples for what you refer to as “Men’s Western Boots,” Blair product #03145.
CBP rationale
the applicable subheading for the shoes up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), 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, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys.
Full text
NY D89462 March 29, 1999 CLA-2-64:RR:NC:TP:347 D89462 CATEGORY: Classification TARIFF NO.: 6403.91.60, 6403.91.90 Ms. Patricia A. Blackwell Blair Corporation 220 Hickory Street Warren, PA 16366-1033 RE: The tariff classification of leather footwear from Brazil. Dear Ms. Blackwell: In your letter dated March 16, 1999, you requested a tariff classification ruling. You have submitted samples for what you refer to as “Men’s Western Boots,” Blair product #03145. You state that the boots are made of full grain leather uppers, with polyurethane soles and heels. You are offering these boots in two heights, both of which cover the ankle. You refer to these shoes as “men’s,” however, you have provided no indication that you offer a comparable type of shoe for women. We consider this type of footwear to be commonly worn by both sexes. If you do not provide a “women’s” alternative to complement the submitted “men’s” models, we consider the submitted samples to be “unisex.” In this regard, the applicable subheading for the shoes up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), 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, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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