The tariff classification of a footwear part from China.
Issued June 30, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6406.10.90
Headings: 6406
Product description
The upper consists of predominately man-made fiber textile materials with a sewn in “stroble sock” liner. There are four holes, each approximately 1 1/8-inch in diameter cut out of its rigid textile underfoot. Two of these holes are partially covered by adhesive tape. This upper will not be considered a “formed upper” because it has received only limited shaping resulting from plastic stiffener inserts and is unlasted, i.e. no part of it has been bent (lasted) inward to the horizontal.
CBP rationale
The applicable subheading for the footwear upper, style #43858 will be 6406.10.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles).
Full text
N110715 June 30, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6406.10.90 Ms. Donna Bade Sandler, Travis & Rosenberg, P.A. 225 W. Washington St. Suite 1550 Chicago, IL 60606 RE: The tariff classification of a footwear part from China. Dear Ms. Bade: In your letter dated June 15, 2010, you requested a tariff classification ruling on behalf of Red Wing Shoe Company, Inc. A sample of a boot upper, style #43858, was submitted with your request. The upper consists of predominately man-made fiber textile materials with a sewn in “stroble sock” liner. There are four holes, each approximately 1 1/8-inch in diameter cut out of its rigid textile underfoot. Two of these holes are partially covered by adhesive tape. This upper will not be considered a “formed upper” because it has received only limited shaping resulting from plastic stiffener inserts and is unlasted, i.e. no part of it has been bent (lasted) inward to the horizontal. The applicable subheading for the footwear upper, style #43858 will be 6406.10.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles)...uppers and parts thereof, other than stiffeners…other than formed uppers…other… other…other. The rate of duty will be 4.5 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
More rulings on the same tariff codes
Modification of NY N019254 and NY N109175; Classification of wader tops
The tariff classification of waders and boots from China and Taiwan
The tariff classification of footwear uppers from Dominican Republic
The tariff classification of footwear uppers
The tariff classification of a textile boot liner.
The tariff classification of a "Trukke" bootie liner from China
Eligibility of footwear uppers from the Dominican Republic for duty-free treatment under the CBERA; U.S. Note 2(b); country of origin marking; telex 9264071
Footwear, unfinished; Parts of Scuba boots
Footwear, unfinished; Parts of skin diving boots; HRL 087200 revoked
Footwear, leather, w/removable liners; Liners, neoprene; Sets; Uppers, external surface area; T.D. 84-59; HRL's 084013, 086055, 088043, 952170
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →