The tariff classification of footwear from China
Issued December 10, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.91.5020
Headings: 6402
Product description
The submitted half-pair sample identified as style #4853 “Irish Setter,” is a size 10 men’s slip-on boot, approximately 17 inches in height with a molded outer sole composed of rubber. The upper components, exclusive of the neoprene rubber shaft which is stitched at the back and covered with rubber tape, are constructed of vulcanized rubber. The boot incorporates a textile fabric lining and Thinsulate® insulation, thereby making it “protective.” We agree with your suggested classification under subheading 6402.91.5020, Harmonized Tariff Schedule of the United States, (HTSUS).
CBP rationale
The applicable subheading for style #4853 “Irish Setter,” will be 6402.91.5020, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: 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: other.
Full text
N133136 December 10, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.5020 Ms. Stacey Nesseth Red Wing Shoes 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from China Dear Ms. Nesseth: In your letter dated November 5, 2010 you requested a tariff classification ruling. The submitted half-pair sample identified as style #4853 “Irish Setter,” is a size 10 men’s slip-on boot, approximately 17 inches in height with a molded outer sole composed of rubber. The upper components, exclusive of the neoprene rubber shaft which is stitched at the back and covered with rubber tape, are constructed of vulcanized rubber. The boot incorporates a textile fabric lining and Thinsulate® insulation, thereby making it “protective.” We agree with your suggested classification under subheading 6402.91.5020, Harmonized Tariff Schedule of the United States, (HTSUS). The applicable subheading for style #4853 “Irish Setter,” will be 6402.91.5020, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: 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: other. 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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