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The tariff classification of footwear from China
Issued October 20, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M86977 (October 20, 2006)
Tariff classification
HTS codes: 6403.91.60
Headings: 6403
Product description
The sample, style 425500 named “Razor Snake” is described as a men’s size 10 waterproof, snake-proof, hunting boot with an outer sole of rubber or plastics and an upper of predominantly leather. You indicate that a women’s version of the boot, identified as style 425500 is available.
CBP rationale
The applicable subheading for style 425500 will be 6403.91.60, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, for men, youth’s and boys, other.
Full text
NY M86977 October 20, 2006 CLA-2-64:RR:NC:SP:247: M86977 CATEGORY: Classification TARIFF NO.: 6403.91.60 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 September 27, 2006 you requested a tariff classification ruling for a boot on behalf of LaCrosse Footwear, Inc. The sample, style 425500 named “Razor Snake” is described as a men’s size 10 waterproof, snake-proof, hunting boot with an outer sole of rubber or plastics and an upper of predominantly leather. You indicate that a women’s version of the boot, identified as style 425500 is available. The applicable subheading for style 425500 will be 6403.91.60, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, for men, youth’s and boys, other. The rate of duty will be 8.5 percent 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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