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The tariff classification of footwear from China.
Issued April 24, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M82362 (April 24, 2006)
Tariff classification
HTS codes: 6404.19.90
Headings: 6404
Product description
The boot has an outer sole of rubber/plastics and an upper of textile material. The boot has a slide fastener on the lower inside of the boot shaft. The opening of the slide fastener allows the boot to be pulled onto the foot and, when closed, tightens the fit. The slide fastener is a closure, therefore the boot is not a slip-on type of footwear.
CBP rationale
The applicable subheading for the boot identified as style 36434 will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other, other, valued over $12/pair.
Full text
NY M82362 April 24, 2006 CLA-2-64:RR:NC:247: M82362 CATEGORY: Classification TARIFF NO.: 6404.19.90 Ms. Wynoka Harris Skechers 228 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China. Dear Ms. Harris: In your letter dated April 7, 2006, you requested a tariff classification ruling for a women’s fashion boot identified as style 36434. The boot has an outer sole of rubber/plastics and an upper of textile material. The boot has a slide fastener on the lower inside of the boot shaft. The opening of the slide fastener allows the boot to be pulled onto the foot and, when closed, tightens the fit. The slide fastener is a closure, therefore the boot is not a slip-on type of footwear. The applicable subheading for the boot identified as style 36434 will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other, other, valued over $12/pair. The rate of duty will be 9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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