CBP Ruling F80434 — The tariff classification of boots from China

Tariff classification

Headings: 6403

Product description

Style 7715 called Timber is a man’s boot that covers the ankle but not the knee. The upper is made of leather and is stitched to a rubber sole. The stitching process includes a PermaSeal system that seals all holes at the time of stitching. The greatest portion of the upper is leather and the lower portion is of rubber/pvc. The boot does not have protective metal toe-cap. The boot has a removable 3-ply foam liner with 400 grams of Thinsulate insulation. A comparable shoe for women is sold. 2. Style 740 is a boot that covers the ankle, but not the knee. The upper is made of leather and textile with the greatest portion being leather and a sole of pvc. The boot does not have a protective metal toe cap. A comparable style for women is sold.

CBP rationale

The applicable subheading for the shoes described above will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately leather and the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper covers the ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; and which is worn by men, youths and boys.

Full text

PD F80434 January 7, 2000 CLA-2-64:LA:S:T:1:4:D27 F80434 CATEGORY: Classification TARIFF NO.: 6403.91.60 Ms. Connie Hagarman A.W. Fenton Company Inc. 1157 Rarig Avenue Columbus, OH 43219-2357 RE: The tariff classification of boots from China Dear Ms. Hagarman: In your letter dated December 1, 1999, on behalf of Rocky Shoes and Boots, you requested a tariff classification ruling. The two samples that you have submitted are described as follows: 1. Style 7715 called Timber is a man’s boot that covers the ankle but not the knee. The upper is made of leather and is stitched to a rubber sole. The stitching process includes a PermaSeal system that seals all holes at the time of stitching. The greatest portion of the upper is leather and the lower portion is of rubber/pvc. The boot does not have protective metal toe-cap. The boot has a removable 3-ply foam liner with 400 grams of Thinsulate insulation. A comparable shoe for women is sold. 2. Style 740 is a boot that covers the ankle, but not the knee. The upper is made of leather and textile with the greatest portion being leather and a sole of pvc. The boot does not have a protective metal toe cap. A comparable style for women is sold. The applicable subheading for the shoes described above will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately leather and the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper covers the ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; and which is worn by men, youths and boys. The rate of duty will be 8.5 percent 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Your samples are being returned as requested. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach

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