CBP Ruling H80510 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample is a pair of women’s cold and/or inclement weather boots, which you describe as a “Snow boot” and identify as Style #TSH-4382. The boot is approximately 6 ½-inches high and has a functionally stitched all plastic upper external surface area, with accessories and reinforcements included. The boot has a metal D-ring lace closure, a padded ankle collar with a hook-and-loop adjustable ankle strap, a padded plastic tongue and a cemented-on unit molded rubber/plastic bottom, which overlaps the upper at the sole by a uniform height of less than ¼-inch. We do not consider this cold weather “snow boot” to have a foxing or a foxing-like band.

CBP rationale

The applicable subheading for this cold weather boot, identified as “Style #TSH-4382,” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not "sports footwear"; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which has an upper that is entirely of stitched construction down to 3 centimeters or less from the top of the outer sole; and which does not have a foxing-like band.

Full text

NY H80510 May 14, 2001 CLA-2-64:RR:NC:TA:347 H80510 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. John deBoer Wal Mart Store, Inc. 702 SW 8th St. Bentonville, AR 72716-0410 RE: The tariff classification of footwear from China Dear Mr. deBoer: In your letter dated May 3, 2001 you requested a tariff classification ruling. The submitted sample is a pair of women’s cold and/or inclement weather boots, which you describe as a “Snow boot” and identify as Style #TSH-4382. The boot is approximately 6 ½-inches high and has a functionally stitched all plastic upper external surface area, with accessories and reinforcements included. The boot has a metal D-ring lace closure, a padded ankle collar with a hook-and-loop adjustable ankle strap, a padded plastic tongue and a cemented-on unit molded rubber/plastic bottom, which overlaps the upper at the sole by a uniform height of less than ¼-inch. We do not consider this cold weather “snow boot” to have a foxing or a foxing-like band. The applicable subheading for this cold weather boot, identified as “Style #TSH-4382,” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not "sports footwear"; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which has an upper that is entirely of stitched construction down to 3 centimeters or less from the top of the outer sole; and which does not have a foxing-like band. The rate of duty will be 6% ad valorem. 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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