CBP Ruling J86752 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample identified as Item # TCJ-7091 is a child’s cold weather snow boot, approximately 7-inches high. The boot has a one-piece molded rubber/plastic upper foot portion approximately 2 ½-inches high, a stitched-on rubber/plastic shaft upper portion with a zipper closure at the back and a rubber/plastic sole. The boot also has a thick textile fleece cold weather lining and a 1 ½-inch wide textile plush fur-like topline collar. This “snow boot” is more specifically classifiable as “footwear designed to be worn over, or in lieu of, other footwear as a protection against … cold or inclement weather”, covering the ankle, under 6402.99.50, HTS, than as you have suggested, under 6402.99.70, HTS.

CBP rationale

The applicable subheading for this “snow boot” identified as Item # TCJ-7091, will be 6402.91.50, 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”; which covers the ankle; which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather; and which does not have an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole.

Full text

NY J86752 August 4, 2003 CLA-2-64:RR:NC:TA:347 J86752 CATEGORY: Classification TARIFF NO.: 6402.91.50 Mr. Shawn Michael Gibson Chesta Co., Inc. 93 West Columbus St. Pickerington, OH 43147 RE: The tariff classification of footwear from China Dear Mr. Gibson: In your letter dated July 9, 2003 you requested a tariff classification ruling. The submitted sample identified as Item # TCJ-7091 is a child’s cold weather snow boot, approximately 7-inches high. The boot has a one-piece molded rubber/plastic upper foot portion approximately 2 ½-inches high, a stitched-on rubber/plastic shaft upper portion with a zipper closure at the back and a rubber/plastic sole. The boot also has a thick textile fleece cold weather lining and a 1 ½-inch wide textile plush fur-like topline collar. This “snow boot” is more specifically classifiable as “footwear designed to be worn over, or in lieu of, other footwear as a protection against … cold or inclement weather”, covering the ankle, under 6402.99.50, HTS, than as you have suggested, under 6402.99.70, HTS. The applicable subheading for this “snow boot” identified as Item # TCJ-7091, will be 6402.91.50, 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”; which covers the ankle; which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather; and which does not have 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 37.5% 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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