CBP Ruling G87091 — The tariff classification of boots from China.

Tariff classification

Headings: 6402

Product description

You provided samples of styles Forward (style number C1-11) and Speed (C1-10), both of which have uppers of rubber/plastic and outer soles of plastic. Both styles cover the ankle but not the knee. In both styles, the rubber/plastic material constitutes over 90 percent of the external surface area of the upper. There is a plain fabric lining, but the boots are not designed to be cuffed; moreover, you affirm that in final production they will bear a country of origin label permanently affixed to the lining near the top of the shaft. The boots are not designed to be protective against water or cold, nor do they feature a foxing-like band. The samples are being returned, as requested, although Forward has been cut for classification purposes.

CBP rationale

The applicable subheading for these boots will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: having uppers of which over 90 percent of the external surface area of the upper (including accessories or reinforcements such as mentioned in Note 4(a) to Chapter 64): for women.

Full text

PD G87091 February 14, 2001 CLA-2-64:G23 G87091 CATEGORY: Classification TARIFF NO.: 6402.91.40 Ms. Ann Vietello Import/Export Manager Etienne Aigner 47 Brunswick Avenue Edison, NJ 08818-3111 RE: The tariff classification of boots from China. Dear Ms. Vietello: In your letter dated February 7, 2001 you requested a tariff classification ruling on two boots from China. You provided samples of styles Forward (style number C1-11) and Speed (C1-10), both of which have uppers of rubber/plastic and outer soles of plastic. Both styles cover the ankle but not the knee. In both styles, the rubber/plastic material constitutes over 90 percent of the external surface area of the upper. There is a plain fabric lining, but the boots are not designed to be cuffed; moreover, you affirm that in final production they will bear a country of origin label permanently affixed to the lining near the top of the shaft. The boots are not designed to be protective against water or cold, nor do they feature a foxing-like band. The samples are being returned, as requested, although Forward has been cut for classification purposes. The applicable subheading for these boots will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: having uppers of which over 90 percent of the external surface area of the upper (including accessories or reinforcements such as mentioned in Note 4(a) to Chapter 64): for women. The rate of duty will be 6 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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 212-637-7089 Sincerely, Jeffrey Walgreen, Port Director Portland, Maine

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