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The tariff classification of footwear from Taiwan or China.
Issued June 5, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardJ8 J84078 (June 5, 2003)
Tariff classification
HTS codes: 6403.40.60
Headings: 6403
Product description
The submitted sample, identified as Style 00299600, Max Trax PFT boot is,
CBP rationale
The applicable subheading for this boot, identified as Style 00299600, Max Trax PFT, will be 6403.40.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers predominately of leather (excluding accessories or reinforcements), which is not “sports footwear,” which has a protective metal toe-cap and which is not of welt stitched construction.
Full text
NY J84078 June 5, 2003 CLA-2-64:RR:NC:TA:347 J84078 CATEGORY: Classification TARIFF NO.: 6403.40.60 Ms. Lisa Zwaga LaCrosse Footwear, Inc. 18550 NE Riverside Parkway Portland, OR 97230 RE: The tariff classification of footwear from Taiwan or China. Dear Ms. Zwaga: In your letter dated April 3, 2003 you requested a tariff classification ruling. The submitted sample, identified as Style 00299600, Max Trax PFT boot is, you state, a steel toe, steel midsole insulated and waterproof, leather top pack boot. The boot is approximately 11-inches high and has a leather upper shaft portion and a sewn-on, molded rubber/plastic foot portion that also incorporates a protective steel toe-cap. The boot also has a padded textile tongue, a lace closure with metal eyelet loops and speed hooks and a thickly padded textile lining with “Thinsulate” insulation for cold weather protection. It has a cemented-on rubber/plastic lug sole traction grooved bottom that has molded sidewalls that overlap the upper at the sole. You have provide a lab report which indicates that the external surface area of the upper (ESAU) is 54% leather and 46% rubber/plastics. The applicable subheading for this boot, identified as Style 00299600, Max Trax PFT, will be 6403.40.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers predominately of leather (excluding accessories or reinforcements), which is not “sports footwear,” which has a protective metal toe-cap and which is not of welt stitched construction. The rate of duty will be 8.5% 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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