The tariff classification of footwear from China
Issued August 9, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.2030
Headings: 6404
Product description
The submitted sample identified as item #0JMC7 “M’s Technical Upland Boot,” is a men’s over-the-ankle boot with an outer sole composed of rubber/plastics and an upper of what you describe as “Synthetic SuperFabric®” textile material.
CBP rationale
The applicable subheading for item #0JMC7 “M’s Technical Upland Boot,” will be 6404.19.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: 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: for men.
Full text
N115517 August 9, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.2030 Ms. Billie Chartier L.L. Bean, Inc. 15 Casco Street CRC-N Freeport, ME 04033 RE: The tariff classification of footwear from China Dear Ms. Chartier: In your electronic ruling request submitted on July 16, 2010 you requested a tariff classification ruling for a men’s boot. The submitted sample identified as item #0JMC7 “M’s Technical Upland Boot,” is a men’s over-the-ankle boot with an outer sole composed of rubber/plastics and an upper of what you describe as “Synthetic SuperFabric®” textile material. You state that this boot is marketed to hunters and that the synthetic upper is designed like a suit of “armor” which provides superior abrasion, puncture and cut resistance. You also state that the boot includes a protective Gore-Tex® membrane inner lining and features a foxing or foxing-like band. The applicable subheading for item #0JMC7 “M’s Technical Upland Boot,” will be 6404.19.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: 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: for men. The rate of duty will be 37.5% 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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