CBP Ruling K88144 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample identified as Item #9818 is an 8-inch high cold weather shoe/boot with a functionally stitched rubber/plastic upper that covers the wearer’s ankle. The boot has two hook-and-loop strap closures across the instep, a 1-inch wide textile knit topline collar and a thick, man-made textile fleece material lining. The boot also has a cemented-on unit molded rubber/plastic cupsole bottom with sidewalls that overlap the upper at the sole by a vertical height of more than ¼-inch, all around the boot’s lower perimeter. We consider this cold weather protective boot to have a foxing-like band.

CBP rationale

The applicable subheading for the boot identified as Item #9818 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 has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather.

Full text

NY K88144 July 30, 2004 CLA-2-64:RR:NC:SP:247 K88144 CATEGORY: Classification TARIFF NO.: 6402.91.50 Ms. Linda K. Wing MSR Imports Inc. 6920 Central Highway Airport Circle Industrial Park Pennsauken, NJ 08109 RE: The tariff classification of footwear from China Dear Ms. Wing: In your letter dated July 23, 2004 you requested a tariff classification ruling. The submitted sample identified as Item #9818 is an 8-inch high cold weather shoe/boot with a functionally stitched rubber/plastic upper that covers the wearer’s ankle. The boot has two hook-and-loop strap closures across the instep, a 1-inch wide textile knit topline collar and a thick, man-made textile fleece material lining. The boot also has a cemented-on unit molded rubber/plastic cupsole bottom with sidewalls that overlap the upper at the sole by a vertical height of more than ¼-inch, all around the boot’s lower perimeter. We consider this cold weather protective boot to have a foxing-like band. The applicable subheading for the boot identified as Item #9818 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 has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather. 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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