CBP Ruling K85465 — The tariff classification of footwear from China

Tariff classification

Headings: 6403

Product description

H. Brown Shoe Co., Inc. The submitted half pair sample identified as “Style Tyrol, Stock #1401201,” is women’s slip-on boot, approximately 12-inches high. The boot has a leather foot portion, a sewn-on textile material shaft portion, a 1-inch wide leather topline opening and a ½-inch wide sewn-on leather side seam strip down the outer length of the shaft. The boot also has a side zipper closure and a cemented and sewn-on molded rubber/plastic cupsole bottom. You have provided an independent lab report stating that the external surface area of this boot’s upper is 50.08% leather and 49.92% textile materials, with all accessories and reinforcements excluded. Based on your statements and the submitted laboratory report you are providing, which we note states no actual style name or size designation to identify it with the submitted boot sample, we will presume that for classification purposes, this women’s boot has an upper that is predominately leather. The accuracy of the external surface area of the upper (ESAU) material measurements for this boot should and will be verified by Customs and Border Protection at the ports of actual importation.

CBP rationale

The applicable subheading for the women’s boot identified as “Style Tyrol, Stock #1401201” will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the ankle; for other persons.

Full text

NY K85465 May 20, 2004 CLA-2-64:RR:NC:SP:247 K85465 CATEGORY: Classification TARIFF NO.: 6403.91.90 Mr. Tim O’Connor Sofft Shoe Company Inc. 8 Hampshire Drive Hudson, NH 03051 RE: The tariff classification of footwear from China Dear Mr. O’Connor: In your letter dated April 22, 2004 you requested a tariff classification ruling on behalf of H. H. Brown Shoe Co., Inc. The submitted half pair sample identified as “Style Tyrol, Stock #1401201,” is women’s slip-on boot, approximately 12-inches high. The boot has a leather foot portion, a sewn-on textile material shaft portion, a 1-inch wide leather topline opening and a ½-inch wide sewn-on leather side seam strip down the outer length of the shaft. The boot also has a side zipper closure and a cemented and sewn-on molded rubber/plastic cupsole bottom. You have provided an independent lab report stating that the external surface area of this boot’s upper is 50.08% leather and 49.92% textile materials, with all accessories and reinforcements excluded. Based on your statements and the submitted laboratory report you are providing, which we note states no actual style name or size designation to identify it with the submitted boot sample, we will presume that for classification purposes, this women’s boot has an upper that is predominately leather. The accuracy of the external surface area of the upper (ESAU) material measurements for this boot should and will be verified by Customs and Border Protection at the ports of actual importation. The applicable subheading for the women’s boot identified as “Style Tyrol, Stock #1401201” will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the ankle; for other persons. The rate of duty will be 10% 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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