CBP Ruling I88575 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample, identified as Style No. 1122, is a women’s cold weather boot, approximately 9-inches high. The boot has a functionally stitched “vilon” plastic upper external surface with two side zippers and a thick foam plastic padded insulating lining. Additionally, the boot has a cemented-on unit molded rubber/plastic bottom that overlaps the upper at the sole by less than ¼-inch throughout most all of the boot’s lower perimeter. You have also submitted a separate unattached rubber/plastic boot bottom for examination. We do not consider this boot to have a foxing-like band.

CBP rationale

The applicable subheading for this boot, identified as Style No. 1122, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; in which the top of the upper covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper’s external surface; which does not have a foxing-like band; and which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole.

Full text

NY I88575 December 11, 2002 CLA-2-64:RR:NC:TA:347 I88575 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. John B. Pellegrini Ross & Hardies 65 E. 55th St. New York, NY 10022-3219 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated November 22, 2002, on behalf of your client the Eastman Footwear Corp., you requested a tariff classification ruling. The submitted half pair sample, identified as Style No. 1122, is a women’s cold weather boot, approximately 9-inches high. The boot has a functionally stitched “vilon” plastic upper external surface with two side zippers and a thick foam plastic padded insulating lining. Additionally, the boot has a cemented-on unit molded rubber/plastic bottom that overlaps the upper at the sole by less than ¼-inch throughout most all of the boot’s lower perimeter. You have also submitted a separate unattached rubber/plastic boot bottom for examination. We do not consider this boot to have a foxing-like band. The applicable subheading for this boot, identified as Style No. 1122, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; in which the top of the upper covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper’s external surface; which does not have a foxing-like band; and which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 6% ad valorem. The rate of duty will remain the same in 2003. 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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