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The tariff classification of footwear from China
Issued August 13, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N116178 (August 13, 2010)
Tariff classification
HTS codes: 6402.91.4050
Headings: 6402
Product description
The submitted sample identified as pattern # “Quilt,” is a women’s over-the-ankle cold weather boot which measures approximately 12 inches in height and has a functionally stitched rubber/plastic material upper. The boot features a slide fastener closure on the medial side which facilitates the “putting on” and removal of the boot and a “protective” faux fur fleece lining which overlaps the top-line of the upper. You have provided a percentage measurement stating that this overlap accounts for 8.82% of the upper. Based upon your measurement, we will presume that with accessories and/or reinforcements included, the external surface area of the upper is over 90% rubber/plastics. The unit molded outer sole is composed of rubber/plastic and does not have a foxing or foxing-like band applied to it.
CBP rationale
The applicable subheading for the women’s cold weather boot, pattern # “Quilt,” will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which is not "sports footwear"; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which meets the exception to the exclusion of protective footwear in subheading 6402.
Full text
N116178 August 13, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Ms. Jane A. Sheridan Brown Shoe Company, Inc. 8300 Maryland Ave. St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated July 20, 2010 you requested a tariff classification ruling. The submitted sample identified as pattern # “Quilt,” is a women’s over-the-ankle cold weather boot which measures approximately 12 inches in height and has a functionally stitched rubber/plastic material upper. The boot features a slide fastener closure on the medial side which facilitates the “putting on” and removal of the boot and a “protective” faux fur fleece lining which overlaps the top-line of the upper. You have provided a percentage measurement stating that this overlap accounts for 8.82% of the upper. Based upon your measurement, we will presume that with accessories and/or reinforcements included, the external surface area of the upper is over 90% rubber/plastics. The unit molded outer sole is composed of rubber/plastic and does not have a foxing or foxing-like band applied to it. The applicable subheading for the women’s cold weather boot, pattern # “Quilt,” will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which is not "sports footwear"; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which meets the exception to the exclusion of protective footwear in subheading 6402.91.40. 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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