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The tariff classification of footwear from China
Issued October 23, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N080417 (October 23, 2009)
Tariff classification
HTS codes: 6402.91.4050
Headings: 6402
Product description
The submitted sample, identified as Style #AW-9787, is a size 9 women’s boot with a fur lined boot shaft. The upper is composed of what you identify as “pu nubuck” and has a slide fastener closure on the side and a bungee cord closure on the front. The outer sole material is rubber/plastics.
CBP rationale
The applicable subheading for Style #AW-9787 will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: for women.
Full text
N080417 October 23, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Atsco Footwear 500 Bodwell Street Extension Avon, Ma 02322 RE: The tariff classification of footwear from China Dear Sir/Madam: In your letter dated October 13, 2009 you requested a tariff classification ruling for ladies boots. The submitted sample, identified as Style #AW-9787, is a size 9 women’s boot with a fur lined boot shaft. The upper is composed of what you identify as “pu nubuck” and has a slide fastener closure on the side and a bungee cord closure on the front. The outer sole material is rubber/plastics. The applicable subheading for Style #AW-9787 will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: for women. The boot does not have a foxing or a foxing-like band and is non-protective. The rate of duty will be 6%. 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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