CBP Ruling E87011: The tariff classification of footwear from China

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E8 E87011 (September 20, 1999)

Tariff classification

Headings: 6404

Product description

The submitted sample, which you call a “Neoprene Sock”, is an above-the-ankle height, slip-on type water bootie, approximately 7-inches in height. The upper has an external surface of knit nylon textile fabric, which is laminated onto a 1/8-inch thick, neoprene rubber material subsurface layer. This water bootie has a durable outer sole consisting of a coarse textile fabric that has been coated with a thick visible layer of rubber/plastic, and will be considered to have an outer sole of rubber and/or plastics in contact with the ground. It also has a rubber toe cap and a ½-inch high encircling rubber foxing-like tape, applied at the sole and cemented over to reinforce the seam that joins the upper to the sole. We consider this bootie to have a foxing-like band.

CBP rationale

The applicable subheading for the water bootie/sock described above will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have open toes or open heels; which has a foxing-like band almost wholly of rubber or plastics; and which is valued over $6.

Full text

NY E87011 September 20, 1999 CLA-2-64:RR:NC:TA:347 E87011 CATEGORY: Classification TARIFF NO.: 6404.19.80 Ms. Vilma Duarte Clear Freight Corp. 880 Apollo St., Suite 101 El Segundo, CA 90245 RE: The tariff classification of footwear from China Dear Ms. Duarte: In your letter dated September 3, 1999, on behalf of Icon Trading Inc. DBA Freedom Wetsuits, you requested a tariff classification ruling. The submitted sample, which you call a “Neoprene Sock”, is an above-the-ankle height, slip-on type water bootie, approximately 7-inches in height. The upper has an external surface of knit nylon textile fabric, which is laminated onto a 1/8-inch thick, neoprene rubber material subsurface layer. This water bootie has a durable outer sole consisting of a coarse textile fabric that has been coated with a thick visible layer of rubber/plastic, and will be considered to have an outer sole of rubber and/or plastics in contact with the ground. It also has a rubber toe cap and a ½-inch high encircling rubber foxing-like tape, applied at the sole and cemented over to reinforce the seam that joins the upper to the sole. We consider this bootie to have a foxing-like band. You state in your letter that this item will be valued at $7.00 per pair The applicable subheading for the water bootie/sock described above will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have open toes or open heels; which has a foxing-like band almost wholly of rubber or plastics; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be $0.90 per pair plus 20% 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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