The tariff classification of a boot from Italy or Bosnia.
Issued March 12, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.40.60
Headings: 6403
Product description
The submitted sample, which you identify as “Item Corsa America” and call a “safety boot,” is an outdoor boot approximately 7-inches high, with a protective steel toe and an upper consisting of a molded rubber/plastic foot portion and a sewn-on leather shaft portion.
CBP rationale
The applicable subheading for this boot as described above and identified as “Item Corsa America,” will be 6403.40.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers predominately of leather; which is not “sports footwear”; which incorporates a protective metal toe-cap; and which is not of welt stitched construction.
Full text
NY G87813 March 12, 2001 CLA-2-64:RR:NC:TA:347 G87813 CATEGORY: Classification TARIFF NO.: 6403.40.60 Mr. Vittorio Morandin ANT.TEX 828 5th Street Unit #4 Santa Monica, CA RE: The tariff classification of a boot from Italy or Bosnia. Dear Mr. Morandin: In your letter dated February 22, 2001 you requested a tariff classification ruling. The submitted sample, which you identify as “Item Corsa America” and call a “safety boot,” is an outdoor boot approximately 7-inches high, with a protective steel toe and an upper consisting of a molded rubber/plastic foot portion and a sewn-on leather shaft portion. You state in your letter that leather is the predominant surface area material of the upper of this boot. Even though you have not provided any actual surface area component measurements, we will presume, based on our visual measurements, that for the purposes of this ruling, your statement is correct. The boot’s upper external surface area material measurements will be verified by customs at the time of actual importation. The boot also has a padded textile tongue, a padded ankle shaft lining, a lace up closure complete with metal D-ring eyelets and speed hooks, and a rubber/plastic outer sole. The applicable subheading for this boot as described above and identified as “Item Corsa America,” will be 6403.40.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers predominately of leather; which is not “sports footwear”; which incorporates a protective metal toe-cap; and which is not of welt stitched construction. 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
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