CBP Ruling N015933 — The tariff classification of footwear from China

Tariff classification

HTS codes: 9902.23.84, 6401.92.9060, 6405.90.9000, 9902.23.85

Product description

You have submitted samples identified as 003-BT-102 and 003-BT-101. The boots are waterproof vulcanized rubber boots that cover the ankle but not the knee. The only difference between the two styles is that 003-BT-102 has a rubber/plastics lug outer sole and 003-BT-101 has a cemented on outer sole of felt textile material.

CBP rationale

The applicable subheading for 003-BT-102 will be 6401.92.9060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other: covering the ankle but not covering the knee: other. The applicable subheading for 003-BT-101 will be 6405.90.9000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: other: other.

Full text

N015933 September 7, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6401.92.9060, 9902.23.85, 6405.90.9000, 9902.23.84 Ms. Cheryl Forner Stearns, Inc. P.O. Box 1498 St. Cloud, MN 56302 RE: The tariff classification of footwear from China Dear Ms. Forner: In your letter dated August 8, 2007, you requested a tariff classification ruling for two waterproof boots to be used in the manufacture of fishing waders. You have submitted samples identified as 003-BT-102 and 003-BT-101. The boots are waterproof vulcanized rubber boots that cover the ankle but not the knee. The only difference between the two styles is that 003-BT-102 has a rubber/plastics lug outer sole and 003-BT-101 has a cemented on outer sole of felt textile material. The applicable subheading for 003-BT-102 will be 6401.92.9060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other: covering the ankle but not covering the knee: other. The general rate of duty will be 37.5 percent ad valorem. As a result of recent legislation, 003-BT-102 is eligible for temporary duty free treatment under 9902.23.85, HTSUS, which provides for vulcanized rubber lug bottom boots for actual use in fishing waders (provided for in subheading 6401.92.90). The applicable subheading for 003-BT-101 will be 6405.90.9000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: other: other. The general rate of duty will be 12.5 percent ad valorem. As a result of recent legislation, 003-BT-101 is also eligible for temporary duty free treatment under 9902.23.84, HTSUS, which provides for vulcanized rubber felt-bottom boots for actual use in fishing waders (provided for in subheading 6405.90.90). 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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