The tariff classification of waterproof footwear from China
Issued March 24, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6401.92.90
Headings: 6401
Product description
You submitted five half pairs of molded waterproof boots, all of which have been assembled by cement bonding and/or vulcanizing processes and have uppers and outer soles of rubber. All five boots are of the slip-on type, without closures and have uppers that will cover the wearer’s ankle but will not cover the knee. You indicate in your letter that “Style 4920” is a men’s 16” boot, “Style 4915” is a women’s boot, “Style 126B” is a boy’s boot, “Style 126YB” is a youth’s boot, and Styles 124C and 125C are children’s boots that differ only by color.
CBP rationale
The applicable subheading for all five styles of the rubber boots identified above, will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; in which the upper is attached to the sole or midsole by a molding process; in which all the significant pieces of the upper are joined to each other by a molding process; which does not have a protective metal toe-cap; and which covers the wearer’s ankle but not the knee.
Full text
NY F84808 March 24, 2000 CLA-2-64:RR:NC:TA:347 F84808 CATEGORY: Classification TARIFF NO.: 6401.92.90 Mr. John O. Englund Henry Sherman And Co., Inc. PO Box 2865 Portland, OR 97208 RE: The tariff classification of waterproof footwear from China Dear Mr. Englund: In your letter dated March 16, 2000 you requested a tariff classification ruling. You submitted five half pairs of molded waterproof boots, all of which have been assembled by cement bonding and/or vulcanizing processes and have uppers and outer soles of rubber. All five boots are of the slip-on type, without closures and have uppers that will cover the wearer’s ankle but will not cover the knee. You indicate in your letter that “Style 4920” is a men’s 16” boot, “Style 4915” is a women’s boot, “Style 126B” is a boy’s boot, “Style 126YB” is a youth’s boot, and Styles 124C and 125C are children’s boots that differ only by color. The applicable subheading for all five styles of the rubber boots identified above, will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; in which the upper is attached to the sole or midsole by a molding process; in which all the significant pieces of the upper are joined to each other by a molding process; which does not have a protective metal toe-cap; and which covers the wearer’s ankle but not the knee. The rate of duty will be 37.5% 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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