CBP Ruling I80248 — The tariff classification of footwear from China.

Tariff classification

Headings: 6404

Product description

You state that the boot is made up 90% Neoprene and 10% Nylon. The boot is approximately 8 inches high and features a 5½-inch side zipper closure. The external surface of the upper is made up of a stretch textile material. This material consists of Neoprene rubber sandwiched between a surface layer and inner layer of stretch textile knit fabric. Visual examination of the boot indicates that it does not have a foxing-like band, as there is no overlapping of the upper around the boot’s perimeter by at least ¼-inch or more. The boot also has a vulcanized-on rubber/plastic traction outer sole. You have indicated that the value of the boots will be over $3.00 but not over $6.50.

CBP rationale

The applicable subheading for the boot will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the outer sole’s external surface is predominately rubber and/or plastics, which is not athletic footwear, which has neither open toes or open heels, held to the foot with the use of laces or buckles or other fasteners, having soles of rubber or plastics which are affixed to the upper by stitching, valued over $3.

Full text

NY I80248 April 26, 2002 CLA-2-64: RR: NC: TP: 347 I80248 CATEGORY: Classification TARIFF NO.: 6404.19.70 Mr. Brett Conrad Deep Sea Incorporated 18935 59th Ave. NE Arlington, WA 98223 RE: The tariff classification of footwear from China. Dear Mr. Conrad: In your letter dated April 04, 2002, you requested a tariff classification ruling. You have submitted a half pair sample of what you describe as a “Diving Boot without foxing”. This sample was submitted without an item, model, style or pattern number. You state that the boot is made up 90% Neoprene and 10% Nylon. The boot is approximately 8 inches high and features a 5½-inch side zipper closure. The external surface of the upper is made up of a stretch textile material. This material consists of Neoprene rubber sandwiched between a surface layer and inner layer of stretch textile knit fabric. Visual examination of the boot indicates that it does not have a foxing-like band, as there is no overlapping of the upper around the boot’s perimeter by at least ¼-inch or more. The boot also has a vulcanized-on rubber/plastic traction outer sole. You have indicated that the value of the boots will be over $3.00 but not over $6.50. The applicable subheading for the boot will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the outer sole’s external surface is predominately rubber and/or plastics, which is not athletic footwear, which has neither open toes or open heels, held to the foot with the use of laces or buckles or other fasteners, having soles of rubber or plastics which are affixed to the upper by stitching, valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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