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The tariff classification of footwear from China
Issued August 31, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N117476 (August 31, 2010)
Tariff classification
HTS codes: 6402.91.9051
Headings: 6402
Product description
The submitted sample identified as style #HS-1136, is a women’s over-the-ankle rain boot which measures approximately 15 inches in height and has a functionally stitched, non-molded, rubber/plastic material shaft. The boot features a slide fastener closure that extends the entire length of the back of the shaft and does not have a foxing or foxing-like band. The outer sole and foot portion is composed of unit molded rubber/plastic. The molded portion extends past a point 3 cm above the top of the outer sole.
CBP rationale
The applicable subheading for the women’s rain boot, style #HS-1136 will be 6402.91.9051, 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; other; other; other; valued over $12/pair.
Full text
N117476 August 31, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.9051 Ms. Tina Fang Steve Madden, Ltd. 52-16 Barnett Ave. Long Island City, NY 11104 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated July 30, 2010 you requested a tariff classification ruling. The submitted sample identified as style #HS-1136, is a women’s over-the-ankle rain boot which measures approximately 15 inches in height and has a functionally stitched, non-molded, rubber/plastic material shaft. The boot features a slide fastener closure that extends the entire length of the back of the shaft and does not have a foxing or foxing-like band. The outer sole and foot portion is composed of unit molded rubber/plastic. The molded portion extends past a point 3 cm above the top of the outer sole. The applicable subheading for the women’s rain boot, style #HS-1136 will be 6402.91.9051, 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; other; other; other; valued over $12/pair. The rate of duty will be 20 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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