CBP Ruling N104151 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The shoe has a stitched upper consisting of PVC plastic, a slightly padded lining, and a padded tongue. It is secured to the foot by three adjustable hook and loop closure straps. The outer sole is made from PU rubber, and does not have a foxing or foxing-like band.

CBP rationale

The applicable subheading for the wading shoe, style number 53210L, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber and/or plastics: is not sports footwear: covers the ankle: does not incorporate a metal toe-cap: having uppers of which over 90% of the external surface area (including any accessories or reinforcements) is rubber and/or plastics; which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil, grease or chemicals, or cold or inclement weather.

Full text

N104151 May 20, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. Juno Yoon Proline Manufacturing Co. 186 Parish Drive Wane, NJ 07470 RE: The tariff classification of footwear from China Dear Mr. Yoon: In your letter dated April 30, 2010 you requested a tariff classification ruling. A sample of style number 53210L, an above the ankle, below the knee, wading shoe for men, women, and youth, was submitted with your letter. The shoe has a stitched upper consisting of PVC plastic, a slightly padded lining, and a padded tongue. It is secured to the foot by three adjustable hook and loop closure straps. The outer sole is made from PU rubber, and does not have a foxing or foxing-like band. You state the shoe is not waterproof and has a value of over $12.50. The applicable subheading for the wading shoe, style number 53210L, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber and/or plastics: is not sports footwear: covers the ankle: does not incorporate a metal toe-cap: having uppers of which over 90% of the external surface area (including any accessories or reinforcements) is rubber and/or plastics; which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; 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/. 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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