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 a cold weather boot from China.
Issued June 9, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E82654 (June 9, 1999)
Tariff classification
HTS codes: 6402.91.40
Headings: 6402
Product description
You have submitted a sample of a cold weather boot which you refer to as a “Youth’s Snowflurry Boot” style #61272.
CBP rationale
The applicable subheading for the boot will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface is rubber and/or plastics, which covers the wearer’s ankle, in which the upper’s external surface is over 90% rubber and/or plastics including accessories and reinforcements, which, from a point 3 cm above the top of the outer sole , the upper is made entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching.
Full text
NY E82654 June 9, 1999 CLA-2-64:RR:NC:TP:347 E82654 CATEGORY: Classification TARIFF NO.: 6402.91.40 Ms. Carolyn B. Malina Land’s End, Inc. 1 Land’s End Lane Dodgeville, WI 53595 RE: The tariff classification of a cold weather boot from China. Dear Ms. Malina: In your letter dated June 1, 1999, you requested a tariff classification ruling. You have submitted a sample of a cold weather boot which you refer to as a “Youth’s Snowflurry Boot” style #61272. You state that the upper and outer sole are both made of rubber. The upper features a textile trim and textile pulltab along the back portion and a textile pulltab on the side closure flap. You have also provided a lab report which shows the upper to be made up of 97.22% rubber and 2.78% textile material. This boot meets the exception to the exclusion for protective footwear found in subheading 6402.91.40, HTS, in that from a point 3 cm above the top of the outer sole the upper is made entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. The applicable subheading for the boot will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface is rubber and/or plastics, which covers the wearer’s ankle, in which the upper’s external surface is over 90% rubber and/or plastics including accessories and reinforcements, which, from a point 3 cm above the top of the outer sole , the upper is made entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. The rate of duty will be 6% 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
More rulings on the same tariff codes
Protest and Application for Further Review No 4601-13-101619; Classification of winter boots for children
Protest and Application for Further Review No 4601-2013-101620; Classification of winter boots for children
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 footwear from China
The tariff classification of footwear from China
Follow E82654
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.