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The tariff classification of a leather boot from Korea.
Issued May 6, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F87813 (May 6, 2000)
Tariff classification
HTS codes: 6403.91.90, 6403.91.60
Headings: 6403
Product description
This ruling replaces NY F85638 issued to you on May 8,2000 with an incorrect tariff classification. You have submitted a sample of a cold weather boot with predominately leather upper, covering the ankle, and a rubber/plastic sole. The insulation is imparted by a removable bootie that
CBP rationale
The applicable subheading for the boot up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for other persons. the applicable subheading will be 6403.91.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for men, youths and boys.
Full text
NY F87813 May 6, 2000 CLA-2-64:RR:NC:TP:347 F87813 CATEGORY: Classification TARIFF NO.: 6403.91.60, 6403.91.90 Mr. Edward H. Laplant, Jr. Sullivans P.O. Box 598 121 Franklin Street Hanson, MA 02341 RE: The tariff classification of a leather boot from Korea. Dear Mr. Laplant: In your letter dated April 20, 2000, you requested a tariff classification ruling. This ruling replaces NY F85638 issued to you on May 8,2000 with an incorrect tariff classification. You have submitted a sample of a cold weather boot with predominately leather upper, covering the ankle, and a rubber/plastic sole. The insulation is imparted by a removable bootie that you state is constructed with “Dupont Thermolite Insulation,” and an insulation of certified “Dupont DACRON” polyester material. The applicable subheading for the boot up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.91.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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
Ruling history
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