CBP Ruling M83565 — The tariff classification of footwear from China

Tariff classification

Headings: 6403

Product description

The submitted sample is a women’s cold weather boot, identified as the “Guilly Lace Duck Boot “ Style #CK-303075W. The boot is approximately 8 inches high and consists of a molded rubber/plastic upper foot portion and a sewn-on suede leather material upper shaft portion. The boot also has a lace closure, a thickly padded and cold insulating textile fleece lining and a traction grooved rubber/plastic outer sole. You have provided an independent laboratory measurement report, stating that the constituent material of the external surface area of this boot upper is 60.5% leather and 39.5% rubber/plastic. Therefore, for footwear classification purposes, since the upper is predominately leather, this boot has an upper of leather.

CBP rationale

The applicable subheading for the women’s boot, identified as the Guilly Lace Duck Boot Style #CK-303075W, will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the ankle; for other persons.

Full text

NY M83565 June 12, 2006 CLA-2-64:RR:NC:SP:247 M83565 CATEGORY: Classification TARIFF NO.: 6403.91.90 Ms. Annette Campbell Atsco Footwear LLC 500 Bodwell Street Ext. Avon, MA 02322 RE: The tariff classification of footwear from China Dear Ms. Campbell: In your letter dated May 22, 2006 you requested a tariff classification ruling. The submitted sample is a women’s cold weather boot, identified as the “Guilly Lace Duck Boot “ Style #CK-303075W. The boot is approximately 8 inches high and consists of a molded rubber/plastic upper foot portion and a sewn-on suede leather material upper shaft portion. The boot also has a lace closure, a thickly padded and cold insulating textile fleece lining and a traction grooved rubber/plastic outer sole. You have provided an independent laboratory measurement report, stating that the constituent material of the external surface area of this boot upper is 60.5% leather and 39.5% rubber/plastic. Therefore, for footwear classification purposes, since the upper is predominately leather, this boot has an upper of leather. The applicable subheading for the women’s boot, identified as the Guilly Lace Duck Boot Style #CK-303075W, will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the ankle; for other persons. The rate of duty will be 10% 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/. 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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