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The tariff classification of footwear from China.
Issued January 4, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L89425 (January 4, 2006)
Tariff classification
HTS codes: 6404.19.20
Headings: 6404
Product description
The lace-up sample boot covers the ankle and has an outer sole of rubber or plastics and an upper of camouflage textile material. The boot has a Gore-Tex liner and is therefore protective.
CBP rationale
The applicable subheading for style 3858 will be 6404.19.20, 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, footwear designed to be worn over or in lieu of other footwear as a protection against water, oil, grease or chemicals, or cold or inclement weather.
Full text
NY L89425 January 4, 2006 CLA-2:64:RR:NC::247 L89425 CATEGORY: Classification TARIFF NO.: 6404.19.20 Ms. Stacey Nesseth Red Wing Shoe Company, Inc. 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from China. Dear Ms. Nesseth: In your letter dated December 20, 2005 you requested a tariff classification ruling for a boot identified as style 3858. The lace-up sample boot covers the ankle and has an outer sole of rubber or plastics and an upper of camouflage textile material. The boot has a Gore-Tex liner and is therefore protective. The applicable subheading for style 3858 will be 6404.19.20, 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, footwear designed to be worn over or in lieu of other footwear as a protection against water, oil, grease or chemicals, or cold or inclement weather. The general rate of duty will be 37.5 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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