CBP Ruling L82538 — The tariff classification of footwear from China.

Tariff classification

Headings: 6402

Product description

, for a rubber/plastics protective children’s light-up boot identified as “Elmo Moon Boot.” The boot covers the ankle, has an upper of which over 90 percent of the external surface area is rubber or plastics and does not have a foxing or foxing-like band. The boot is designed to be a protection against cold or inclement weather. It has an upper which from a point 3cm above the top of the outer sole is entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching, in this regard it satisfies the exception to the exclusion of protective footwear in subheading 6402.91.40, Harmonized Tariff Schedule of the United States, (HTS).

CBP rationale

The applicable subheading for the “Elmo Moon Boot” will be 6402.91.40, HTS, which provides for footwear with outer soles and uppers of rubber/plastics, other, covering the ankle, other, having uppers of which over 90 percent of the external surface area including accessories or reinforcements is rubber or plastics, not having a foxing or foxing-like band applied at the sole and overlapping the upper, and meeting the exception to the exclusion of protective footwear in subheading 6402.

Full text

NY L82538 February 23, 2005 CLA-2-64:RR:NC:247: L82538 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. Steven Z. Haber Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022-4877 RE: The tariff classification of footwear from China. Dear Mr. Haber: In your letter dated February 11, 2005, you requested a tariff classification ruling on behalf of BBC International Ltd., for a rubber/plastics protective children’s light-up boot identified as “Elmo Moon Boot.” The boot covers the ankle, has an upper of which over 90 percent of the external surface area is rubber or plastics and does not have a foxing or foxing-like band. The boot is designed to be a protection against cold or inclement weather. It has an upper which from a point 3cm above the top of the outer sole is entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching, in this regard it satisfies the exception to the exclusion of protective footwear in subheading 6402.91.40, Harmonized Tariff Schedule of the United States, (HTS). The applicable subheading for the “Elmo Moon Boot” will be 6402.91.40, HTS, which provides for footwear with outer soles and uppers of rubber/plastics, other, covering the ankle, other, having uppers of which over 90 percent of the external surface area including accessories or reinforcements is rubber or plastics, not having a foxing or foxing-like band applied at the sole and overlapping the upper, and meeting the exception to the exclusion of protective footwear in subheading 6402.91.40. The general rate of duty will be 6 percent 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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