CBP Ruling L85290: The tariff classification of footwear from China

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L8 L85290 (June 14, 2005)

Tariff classification

Headings: 6402

Product description

The submitted half pair sample is identified as a “Duck Boot Oxford, (Riggers).” The boot covers the wearer’s ankle and it is designed to be protective against water and/or inclement weather. It has a predominately rubber/plastic upper with a molded rubber foot portion that features a sewn-on, 2-inch wide leather shaft top portion, a leather tongue and a 3 eyelet lace closure. This “duck boot” also has a molded rubber/plastic outer sole and heel.

CBP rationale

The applicable subheading for this boot, identified as the “Duck Boot Oxford, (Riggers),” 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 area is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; which does not have an upper with an external surface area that is over 90% rubber or plastics, including any accessories or reinforcements; which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather; and which does not have an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole.

Full text

NY L85290 June 14, 2005 CLA-2-64:RR:NC:SP:247 L85290 CATEGORY: Classification TARIFF NO.: 6402.91.50 Mr. Gordon C. Anderson C.H. Robinson Worldwide, Inc. 8855 Columbine Road Suite 400 Eden Prairie, MN 55347-4148 RE: The tariff classification of footwear from China Dear Mr. Anderson: In your letter dated May 20, 2005, on behalf of CMA Marketing Corp., you requested a tariff classification ruling. The submitted half pair sample is identified as a “Duck Boot Oxford, (Riggers).” The boot covers the wearer’s ankle and it is designed to be protective against water and/or inclement weather. It has a predominately rubber/plastic upper with a molded rubber foot portion that features a sewn-on, 2-inch wide leather shaft top portion, a leather tongue and a 3 eyelet lace closure. This “duck boot” also has a molded rubber/plastic outer sole and heel. You state in your letter that with the leather tongue excluded, the external surface area of the upper is over 50% rubber/plastics, and based on visual estimates, we agree. The applicable subheading for this boot, identified as the “Duck Boot Oxford, (Riggers),” 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 area is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; which does not have an upper with an external surface area that is over 90% rubber or plastics, including any accessories or reinforcements; which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather; and which does not have an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 37.5% 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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