The tariff classification of a ladies fashion boot from China.
Issued June 23, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.80
Headings: 6404
Product description
The sample boot covers the ankle but not the knee, has a slide fastener on the inside shaft and has an outer sole of rubber/plastics and an upper of textile material. The unit molded rubber/plastics outer sole overlaps the upper by more than ¼ inch. You have provided a value of $9.15/pr. for this item.
CBP rationale
The applicable subheading for this item will be 6404.19.80, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, other, valued over $6.
Full text
NY L85645 June 23, 2005 CLA-2-64:RR:NC:247: L85645 CATEGORY: Classification TARIFF NO.: 6404.19.80 Mr. Bradley H. Shorser Sears Roebuck and Co. 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of a ladies fashion boot from China. Dear Mr. Shorser: In your letter dated June 15, 2005 you requested a tariff classification ruling on for a ladies high heel fashion boot from China, item 20181, 20182, 20183. The sample boot covers the ankle but not the knee, has a slide fastener on the inside shaft and has an outer sole of rubber/plastics and an upper of textile material. The unit molded rubber/plastics outer sole overlaps the upper by more than ¼ inch. You have provided a value of $9.15/pr. for this item. The applicable subheading for this item will be 6404.19.80, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, other, valued over $6.50 but not over $12/pair. The general rate of duty will be 90 cents per pair plus 20 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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