The tariff classification of footwear from Mexico
Issued October 2, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6401.92.6000
Headings: 6401
Product description
The submitted half pair sample, identified by you as “item #103” is a one piece molded plastic waterproof boot, approximately 16-inches in height and entirely made of,
CBP rationale
The applicable subheading for this boot, identified as “item #103,” will be 6401.92.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which covers the wearer’s ankle, but does not cover the knee; which does not have a protective metal toe-cap; in which both the upper and the outer sole’s external surface areas (including accessories and reinforcements) measure over 90% polyvinyl chloride (PVC) plastic; and which if lined or supported, is only supported or lined by material which is exclusively PVC.
Full text
NY G82524 October 2, 2000 CLA-2-64:RR:NC:TA:347 G82524 CATEGORY: Classification TARIFF NO.: 6401.92.6000 Ms. Roxanne Eklund Tingley Rubber Corp. 200 South Ave. South Plainfield, NJ 07080 RE: The tariff classification of footwear from Mexico Dear Ms. Eklund: In your letter received September 25, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified by you as “item #103” is a one piece molded plastic waterproof boot, approximately 16-inches in height and entirely made of, you state, polyvinyl chloride material. The boot is unlined and the upper covers the ankle but does not cover the knee. The applicable subheading for this boot, identified as “item #103,” will be 6401.92.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which covers the wearer’s ankle, but does not cover the knee; which does not have a protective metal toe-cap; in which both the upper and the outer sole’s external surface areas (including accessories and reinforcements) measure over 90% polyvinyl chloride (PVC) plastic; and which if lined or supported, is only supported or lined by material which is exclusively PVC. The general rate of duty will be 4.6% ad valorem. The submitted sample is marked “Made in U.S.A.” and we presume that this marking will be corrected for the boots that will be manufactured in Mexico to state, “Made in Mexico” in order to comply with U.S. country of origin marking requirements for imported articles. 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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