CBP Ruling L81981 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted half pair sample, identified as style name “Lass” and Style code “GALAS 11002/12001,” is a women’s winter boot designed to be protective against cold or inclement weather. The boot is approximately 13 inches high and has an upper comprised of sewn together rubber/plastic and textile material external surface area upper (ESAU) component parts. Although you have not provided any external surface area upper material percentage breakdown measurements for this boot, we have determined that, based on visual estimates, the textile materials are predominant and therefore the boot has a textile material upper. The boot also has a removable textile bootie liner padded with foam rubber/plastic, metal eyelets with a shoelace, a topline shoelace cinch tie closure, and a sewn and cemented-on rubber/plastic cupsole bottom.

CBP rationale

The applicable subheading for the women’s cold weather boot, identified as style name “Lass” and Style code “GALAS 11002/12001,” will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be a protection against water, oil, or cold or inclement weather.

Full text

NY L81981 February 4, 2005 CLA-2-64:RR:NC:SP:247 L81981 CATEGORY: Classification TARIFF NO.: 6404.19.20 Ms. Lyn Antunes Norman Krieger, Inc. 5761 W. Imperial Hwy. Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Ms. Antunes: In your letter dated January 14, 2005, on behalf of Osata Enterprise dba Globe Shoes, you requested a tariff classification ruling. The submitted half pair sample, identified as style name “Lass” and Style code “GALAS 11002/12001,” is a women’s winter boot designed to be protective against cold or inclement weather. The boot is approximately 13 inches high and has an upper comprised of sewn together rubber/plastic and textile material external surface area upper (ESAU) component parts. Although you have not provided any external surface area upper material percentage breakdown measurements for this boot, we have determined that, based on visual estimates, the textile materials are predominant and therefore the boot has a textile material upper. The boot also has a removable textile bootie liner padded with foam rubber/plastic, metal eyelets with a shoelace, a topline shoelace cinch tie closure, and a sewn and cemented-on rubber/plastic cupsole bottom. The applicable subheading for the women’s cold weather boot, identified as style name “Lass” and Style code “GALAS 11002/12001,” will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be 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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