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The tariff classification of a leather boot shaft from China.
Issued March 1, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K83294 (March 1, 2004)
Tariff classification
HTS codes: 6406.99.6000
Headings: 6406
Product description
The submitted sample identified as Style “Skylite,” is a leather boot shaft that measures approximately 6 ½-inches (W) x 14-inches (H) and is lined with a textile material. The shaft also has a 14-inch long front metal zipper closure with non-functional top and bottom button snaps.
CBP rationale
The applicable subheading for Style “Skylite” leather boot shaft, will be 6406.99.6000, HTS, which provides for parts of footwear; removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: Other: Of leather.
Full text
NY K83294 March 1, 2004 CLA-2-64: RR: NC: SP: 247 K83294 CATEGORY: Classification TARIFF NO.: 6406.99.6000 Ms. Melissa Weiss-Fox Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a leather boot shaft from China. Dear Ms.Weiss-Fox: In your letter dated February 10, 2004, on behalf of your client, Nine West, Inc., you requested a tariff classification ruling. The submitted sample identified as Style “Skylite,” is a leather boot shaft that measures approximately 6 ½-inches (W) x 14-inches (H) and is lined with a textile material. The shaft also has a 14-inch long front metal zipper closure with non-functional top and bottom button snaps. You state that the leather shaft is used with any ankle boot (bootie) to give the appearance of a knee-high boot. You also have provided a leather ankle boot to show how the shaft would sit on top of the boot to give this appearance. The shaft will be sold separately. The applicable subheading for Style “Skylite” leather boot shaft, will be 6406.99.6000, HTS, which provides for parts of footwear; removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: Other: Of leather. The rate of duty will be Free. We are returning the samples as 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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