The tariff classification of footwear from Thailand
Issued October 22, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.12.0000
Headings: 6402
Product description
The boot was examined and is being returned. The wakeboard boot is specifically designed for attachment to bindings affixed to a wakeboard with attached bindings. The molded rubber/plastics outer sole is shaped to conform to the bindings for a secure fit. The upper extends over the ankle, is comprised of rubber/plastic pieces sewn together, and has a molded plastic heel counter and toe bumper. The upper is rigid up the back and around the sides of the ankle. It is constructed with a forward lean to place the user in the correct stance on the wakeboard. The liner and tongue are thickly padded and secured at the bottom of the outer “shell”. A lace-up front with cinch closures secures the boot to the foot. The rigid and angled construction makes the boots impractical for walking and are intended to be used solely with a wakeboard.
CBP rationale
The applicable subheading for the wakeboard boot will be 6402.12.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ski boots, cross-country ski footwear and snowboard boots.
Full text
N122239 October 22, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.12.0000 Ms. Jennifer Scott Expeditors 21318 64th Avenue South Kent, WA 98032 RE: The tariff classification of footwear from Thailand Dear Ms. Scott: In your letter dated August 31, 2010, you requested a tariff classification ruling on behalf of HO Sports Company Inc. A description and a sample of a wakeboard boot were submitted with your request. The boot was examined and is being returned. The wakeboard boot is specifically designed for attachment to bindings affixed to a wakeboard with attached bindings. The molded rubber/plastics outer sole is shaped to conform to the bindings for a secure fit. The upper extends over the ankle, is comprised of rubber/plastic pieces sewn together, and has a molded plastic heel counter and toe bumper. The upper is rigid up the back and around the sides of the ankle. It is constructed with a forward lean to place the user in the correct stance on the wakeboard. The liner and tongue are thickly padded and secured at the bottom of the outer “shell”. A lace-up front with cinch closures secures the boot to the foot. The rigid and angled construction makes the boots impractical for walking and are intended to be used solely with a wakeboard. The applicable subheading for the wakeboard boot will be 6402.12.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ski boots, cross-country ski footwear and snowboard boots. The rate of duty will be free. 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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