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The tariff classification of footwear from China.
Issued February 1, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N141616 (February 1, 2011)
Tariff classification
HTS codes: 6403.91.9045, 6403.99.9065
Headings: 6403
Product description
, for two footwear samples. The Dublin Mid River Boot is a woman’s below the knee, above the ankle boot, with outer soles of rubber or plastic. The leather upper has a small elastic gore on the medial side and a single tubular lace through the topline. The Dublin Crest Clog is a woman’s below the ankle clog, with an upper and heal strap of leather, and a rubber or plastic outer sole.
CBP rationale
The applicable subheading for the Dublin Mid River Boot will be 6403.91.9045, 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 leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The applicable subheading for the Dublin Crest Clog will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle; not welt footwear; for other persons: valued over $2.
Full text
N141616 February 1, 2011 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6403.91.9045, 6403.99.9065 Mr. John Riccardo Delmar International (USA) Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of footwear from China. Dear Mr. Riccardo: In your letter dated December 23, 2010, you requested a tariff classification ruling on behalf of Weatherbeeta USA Inc., for two footwear samples. The Dublin Mid River Boot is a woman’s below the knee, above the ankle boot, with outer soles of rubber or plastic. The leather upper has a small elastic gore on the medial side and a single tubular lace through the topline. The Dublin Crest Clog is a woman’s below the ankle clog, with an upper and heal strap of leather, and a rubber or plastic outer sole. The applicable subheading for the Dublin Mid River Boot will be 6403.91.9045, 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 leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10% ad valorem. The applicable subheading for the Dublin Crest Clog will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle; not welt footwear; for other persons: valued over $2.50/pair: other: for women: other. The rate of duty will be 10 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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