CBP Ruling H81891 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample, no style number indicated, is a western fashion-look “cowboy” boot, approximately 12-inches in height. This slip-on boot has a stitched together upper consisting of a leather foot portion and a 9-inch long shaft portion, with the upper shaft portion stated by you to have an external surface area of polyurethane plastic. In your leather you indicate, and based on visual measurements we concur, that the external surface area of this boot upper is predominately plastic (you indicate that it is “over 51% P.U.”). The boot also has a sewn-on rubber/plastic outer sole and a 1-1/2 inch high heel.

CBP rationale

The applicable subheading for the “cowboy” boot (no style number indicated) as described above will be 6402.91.90, 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 does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12 per pair.

Full text

NY H81891 June 18, 2001 CLA-2-64:RR:NC:TA:347 H81891 CATEGORY: Classification TARIFF NO.: 6402.91.90 Mr. Harry Orr Soho Sales Inc. 4844 Bay Grove Ct. Groveport, OH 43125 RE: The tariff classification of footwear from China Dear Mr. Orr: In your letter dated June 4, 2001 you requested a tariff classification ruling. The submitted half pair sample, no style number indicated, is a western fashion-look “cowboy” boot, approximately 12-inches in height. This slip-on boot has a stitched together upper consisting of a leather foot portion and a 9-inch long shaft portion, with the upper shaft portion stated by you to have an external surface area of polyurethane plastic. In your leather you indicate, and based on visual measurements we concur, that the external surface area of this boot upper is predominately plastic (you indicate that it is “over 51% P.U.”). The boot also has a sewn-on rubber/plastic outer sole and a 1-1/2 inch high heel. You state that it will be valued at about $24 per pair. The applicable subheading for the “cowboy” boot (no style number indicated) as described above will be 6402.91.90, 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 does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12 per pair. The rate of duty will be 20% 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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