The tariff classification of waterproof footwear from China.
Issued January 8, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6401.92.9060
Headings: 6401
Product description
The submitted sample, identified as item #9078110631 and described as a child’s rain or inclement weather boot, is a waterproof boot that is approximately 8-inches in height. The boot covers the ankle but not the knee, has an outer sole and upper of rubber/plastics material and is assembled entirely by a molding process. The boot also has a textile material lining and the boot shaft features two molded-on rubber/plastic pull-up hoops.
CBP rationale
The applicable subheading for the child’s rain/inclement weather boot, item #9078110631, 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; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee; other; other.
Full text
N047893 January 8, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Christopher Rini Laufer Group Int’l 20 Vesey Street, Suite 601 New York, NY 10007 RE: The tariff classification of waterproof footwear from China. Dear Mr. Rini: In your letter dated December 23, 2008, on behalf of Melissa & Doug LLC, you requested a tariff classification ruling. The submitted sample, identified as item #9078110631 and described as a child’s rain or inclement weather boot, is a waterproof boot that is approximately 8-inches in height. The boot covers the ankle but not the knee, has an outer sole and upper of rubber/plastics material and is assembled entirely by a molding process. The boot also has a textile material lining and the boot shaft features two molded-on rubber/plastic pull-up hoops. The applicable subheading for the child’s rain/inclement weather boot, item #9078110631, 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; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee; other; other. The rate of duty will be 37.5% 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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