CBP Ruling N051179 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample, identified as TRU Style # 322029, is an infant/toddler’s size rubber/plastics material upper boot that covers the wearer’s ankle. The boot has an upper with an external surface area over 90% of rubber/plastic materials assemble by functional stitching and a separately sewn-on non-molded rubber/plastic sole. The boot includes a hook-and-loop closure along the back of the shaft, it is not designed to be protective against cold weather and it does not have a foxing band.

CBP rationale

The applicable subheading for the infant/toddler’s boot, identified TRU Style # 322029, will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather.

Full text

N051179 February 18, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Ms. Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of footwear from China Dear Ms. Ford: In your letter dated February 3, 2009 you requested a tariff classification ruling. The submitted half pair sample, identified as TRU Style # 322029, is an infant/toddler’s size rubber/plastics material upper boot that covers the wearer’s ankle. The boot has an upper with an external surface area over 90% of rubber/plastic materials assemble by functional stitching and a separately sewn-on non-molded rubber/plastic sole. The boot includes a hook-and-loop closure along the back of the shaft, it is not designed to be protective against cold weather and it does not have a foxing band. The applicable subheading for the infant/toddler’s boot, identified TRU Style # 322029, will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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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