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The tariff classification of boots from China
Issued March 3, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N094571 (March 3, 2010)
Tariff classification
HTS codes: 6403.91.60
Headings: 6403
Product description
The submitted sample of item# 6671-Synergy style footwear is a men’s above the ankle, lace-up boot with a leather upper and a padded ankle collar and outer sole of rubber or plastics. The heel portion is said to be constructed with a welt and does not extend around the entire edge of the tread portion of the sole. The balance of the outer sole is cemented to the leather upper.
CBP rationale
The applicable subheading for item# 6671-Synergy style footwear will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not "sports footwear"; which covers the ankle; other; other than welt; for men, youths and boys.
Full text
N094571 March 3, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6403.91.60 Ms. Stacey Nesseth Red Wing Shoes 314 Main Street Red Wing, MN 55066 RE: The tariff classification of boots from China Dear Ms. Nesseth: In your letter dated February 9, 2010, you requested a tariff classification ruling. The submitted sample of item# 6671-Synergy style footwear is a men’s above the ankle, lace-up boot with a leather upper and a padded ankle collar and outer sole of rubber or plastics. The heel portion is said to be constructed with a welt and does not extend around the entire edge of the tread portion of the sole. The balance of the outer sole is cemented to the leather upper. The applicable subheading for item# 6671-Synergy style footwear will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not "sports footwear"; which covers the ankle; other; other than welt; for men, youths and boys. The rate of duty will be 8.5 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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