I80947 I8 Ruling Active

The tariff classification of footwear from China

Issued May 14, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.90

Headings: 6404

Product description

The boot is a slip on type diving boot. The upper is made of 90% Neoprene and 10% nylon. The boot has an EVA midsole and a rubber outsole with a foxing-like band overlapping the upper.

CBP rationale

The applicable subheading for the shoe, identified above as a diving boot, will be 6404.19.90, 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 is not designed to be a protection against water, oil or cold or inclement weather; which does not have open toes or open heels; which has a foxing-like band almost wholly of rubber or plastics; and which is valued over $12.

Full text

PD I80947 May 14, 2002 CLA-2-64:LA:S:T:1:4:D27 I80947 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. Brett Conrad Deep See, Inc. 18935 59th Avenue NE Arlington, WA. 98223 RE: The tariff classification of footwear from China Dear Mr. Conrad: In your letter dated April 25, 2002, on behalf of Deep See, Inc., you requested a tariff classification ruling for a diving boot. The boot is a slip on type diving boot. The upper is made of 90% Neoprene and 10% nylon. The boot has an EVA midsole and a rubber outsole with a foxing-like band overlapping the upper. You state that the boot is made in China and has a value of $12.50 per pair. The applicable subheading for the shoe, identified above as a diving boot, will be 6404.19.90, 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 is not designed to be a protection against water, oil or cold or inclement weather; which does not have open toes or open heels; which has a foxing-like band almost wholly of rubber or plastics; and which is valued over $12.00 per pair. The rate of duty will be 9% ad valorem. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” The sample is being returned as requested. 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 letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact Field National Import Specialist Rene LaRue at 562-366-5723 or National Import Specialist Richard Foley at 646-733-3042. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport

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