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The tariff classification of a boot from China
Issued March 15, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H87759 (March 15, 2002)
Tariff classification
HTS codes: 6404.19.20
Headings: 6404
Product description
The submitted sample, identified as Style Number 1018, is a boy's pull-on boot. It is approximately 14 inches in height. The outer sole is of rubber, and the upper is constructed of a combination of rubber and a textile material in a camouflage pattern. Based on visual measurement, the textile material accounts for a greater portion of the upper's external surface area. We are returning the sample as you requested.
CBP rationale
The applicable subheading for this shoe will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber and uppers of textile materials; which is other than sports footwear; which is designed as a protection against water, oil, grease or chemicals or cold or inclement weather.
Full text
PD H87759 March 15, 2002 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6404.19.20 Mr. John deBoer Wal-Mart Stores, Inc. Direct Imports (0410) 702 SW 8th St. Bentonville, AR 72716-0410 RE: The tariff classification of a boot from China Dear Mr. deBoer: In your letter dated February 11, 2002 you requested a tariff classification ruling. The submitted sample, identified as Style Number 1018, is a boy's pull-on boot. It is approximately 14 inches in height. The outer sole is of rubber, and the upper is constructed of a combination of rubber and a textile material in a camouflage pattern. Based on visual measurement, the textile material accounts for a greater portion of the upper's external surface area. We are returning the sample as you requested. The applicable subheading for this shoe will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber and uppers of textile materials; which is other than sports footwear; which is designed as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5 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 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, NY
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