CBP Ruling J86002 — The tariff classification of footwear from China.

Tariff classification

Headings: 6402

Product description

The submitted half pair sample identified by you as Style Name “Dylan,” is a woman’s slip-on fashion boot, approximately 9 ½-inches in height, that features two front-side open panels with equidistant horizontal elastic bands that ascend from the top of the vamp to the top-line of the shaft. The boot also has, as

CBP rationale

The applicable subheading for Style Name “Dylan,” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface is rubber or plastics, which covers the wearer’s ankle, in which the upper’s external surface is over 90% rubber or plastics (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter), which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather.

Full text

NY J86002 July 24, 2003 CLA-2-64: RR: NC: TA: 347 J86002 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. Harold Mistler Harold Mistler Customshouse Broker 182-16 149TH Road Jamaica, NY 11413 RE: The tariff classification of footwear from China. Dear Mr. Mistler: In your letter dated June 16, 2003, on behalf of your client Hyline International Corporation, you requested a tariff classification ruling. The submitted half pair sample identified by you as Style Name “Dylan,” is a woman’s slip-on fashion boot, approximately 9 ½-inches in height, that features two front-side open panels with equidistant horizontal elastic bands that ascend from the top of the vamp to the top-line of the shaft. The boot also has, as you state, a polyurethane material upper, padded insole, a 3 ½-inch high heel, a 5 ½-inch heel zipper closure and rubber/plastic outsole. The applicable subheading for Style Name “Dylan,” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface is rubber or plastics, which covers the wearer’s ankle, in which the upper’s external surface is over 90% rubber or plastics (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter), which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 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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