CBP Ruling N112436 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

Item #P098AA00160, “Fieldrunner” boot, is identified by you as a 12 inch high “unisex” cold weather boot used mainly for hunting and farming. The molded boot bottom and upper is composed of rubber/plastics and measures approximately 6 inches in height. It is protective against water penetration and incorporates a nylon “jersey” lining which is “bonded” to it. This lining extends upward approximately 6 inches of the boot bottom and consists of neoprene rubber sandwiched between a surface and inner layer of stretch textile materials. This portion of the liner is both visible and tactile on the surface of the upper and is included in its surface area measurement. It accounts for more than 10 percent of the external surface area of the upper.

CBP rationale

The applicable subheading for item #P098AA00160, “Fieldrunner” boot will be 6402.91.50, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather.

Full text

N112436 July 22, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.50 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago: In your letter dated June 23, 2010 you requested a tariff classification ruling for an outdoor boot that covers the wearer’s ankle but not the knee. Item #P098AA00160, “Fieldrunner” boot, is identified by you as a 12 inch high “unisex” cold weather boot used mainly for hunting and farming. The molded boot bottom and upper is composed of rubber/plastics and measures approximately 6 inches in height. It is protective against water penetration and incorporates a nylon “jersey” lining which is “bonded” to it. This lining extends upward approximately 6 inches of the boot bottom and consists of neoprene rubber sandwiched between a surface and inner layer of stretch textile materials. This portion of the liner is both visible and tactile on the surface of the upper and is included in its surface area measurement. It accounts for more than 10 percent of the external surface area of the upper. The applicable subheading for item #P098AA00160, “Fieldrunner” boot will be 6402.91.50, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5 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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