CBP Ruling F83913 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample, identified as style “Palladium-2”, is a navy blue colored, over the ankle height rain boot, with a functionally stitched together rubber/plastic material upper that has been designed to resist water penetration by using a strong rubberized adhesive to cement and to reinforce the overlapped edges and seams of the various external surface upper component parts. This boot also has a five eyelet lace closure, a unit molded traction grooved rubber/plastic outer sole and a cemented-on, fully encircling ½-inch high rubber/plastic mudguard, applied at the sole and overlapping the upper. We consider this boot to have a foxing-like band.

CBP rationale

The applicable subheading for this boot, identified as style “Palladium-2”, will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; in which the upper’s external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which is designed to be a protection against water, oil, or cold or inclement weather; and which has a foxing-like band.

Full text

NY F83913 March 13, 2000 CLA-2-64:RR:NC:TA:347 F83913 CATEGORY: Classification TARIFF NO.: 6402.91.50 Mr. Roger J. Crain CSS, Customs Science Services, Inc. 10315 Kensington Parkway, Suite 211 Kensington, MD 20895-3321 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated February 28, 2000, on behalf of your client the Consolidated Shoe Co., Inc., you requested a tariff classification ruling. The submitted sample, identified as style “Palladium-2”, is a navy blue colored, over the ankle height rain boot, with a functionally stitched together rubber/plastic material upper that has been designed to resist water penetration by using a strong rubberized adhesive to cement and to reinforce the overlapped edges and seams of the various external surface upper component parts. This boot also has a five eyelet lace closure, a unit molded traction grooved rubber/plastic outer sole and a cemented-on, fully encircling ½-inch high rubber/plastic mudguard, applied at the sole and overlapping the upper. We consider this boot to have a foxing-like band. The applicable subheading for this boot, identified as style “Palladium-2”, will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; in which the upper’s external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which is designed to be a protection against water, oil, or cold or inclement weather; and which has a foxing-like band. The rate of duty will be 37.5% ad valorem. The sample will be returned 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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