CBP Ruling I81632 — The tariff classification of waterproof footwear from China

Tariff classification

Headings: 6401

Product description

The submitted half pair sample, which you have identified during a telephone conversation with this office to be your Style #TOE-744, is a one piece molded slip-on waterproof boot, approximately 16 ½-inches in height, which

CBP rationale

the applicable subheading for this boot, identified as Style #TOE-744, will be 6401.92.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; in which the upper is attached to the sole or midsole by a “molding” process; in which all the significant pieces of the upper are joined to each other by a “molding” process; which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; in which both the upper and the outer sole’s external surface areas (including accessories and reinforcements) measure over 90% polyvinyl chloride (PVC) plastic; and which if lined or supported, is only supported or lined by material which is exclusively PVC.

Full text

NY I81632 May 24, 2002 CLA-2-64:RR:NC:TA:347 I81632 CATEGORY: Classification TARIFF NO.: 6401.92.6000 Mr. Sandy Atwood Red Steer Glove Company P.O. Box 7176 Salem, OR 97303 RE: The tariff classification of waterproof footwear from China Dear Mr. Atwood: In your letter dated May 13, 2002 you requested a tariff classification ruling. The submitted half pair sample, which you have identified during a telephone conversation with this office to be your Style #TOE-744, is a one piece molded slip-on waterproof boot, approximately 16 ½-inches in height, which you state is molded entirely of 100% polyvinyl chloride (PVC). This boot, as you state, is not lined or supported with any material other than polyvinyl chloride. Therefore, the applicable subheading for this boot, identified as Style #TOE-744, will be 6401.92.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; in which the upper is attached to the sole or midsole by a “molding” process; in which all the significant pieces of the upper are joined to each other by a “molding” process; which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; in which both the upper and the outer sole’s external surface areas (including accessories and reinforcements) measure over 90% polyvinyl chloride (PVC) plastic; and which if lined or supported, is only supported or lined by material which is exclusively PVC. The rate of duty will be 4.6% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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