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The tariff classification of waterproof footwear
Issued November 26, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N044596 (November 26, 2008)
Tariff classification
HTS codes: 6401.92.9060
Headings: 6401
Product description
The tariff classification of waterproof footwear
CBP rationale
The applicable subheading for style #077-18-0165 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/plastics: other: covering the ankle but not the knee, other.
Full text
N044596 November 26, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Ms. Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of waterproof footwear Dear Ms. Ford: In your letter dated November 7, 2008, you requested a tariff classification ruling for a children’s waterproof boot identified as style # 077-18-0165. The applicable subheading for style #077-18-0165 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/plastics: other: covering the ankle but not the knee, other. The general rate of duty will be 37.5 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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