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The tariff classification of footwear from China
Issued February 9, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N143221 (February 9, 2011)
Tariff classification
HTS codes: 6401.92.9060
Headings: 6401
Product description
The tariff classification of footwear from China
CBP rationale
The applicable subheading for the waterproof rain boot identified as style number “4861”, will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee…other…other…other.
Full text
N143221 February 9, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Ms. Stacey Nesseth Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from China Dear Ms. Nesseth: This ruling is being issued pursuant to your ruling request dated January 12, 2011. The submitted sample identified as style number “4861,” is a size 9 above-the-ankle/below-the-knee waterproof rain boot. You state that the rubber outer sole is attached to the predominately rubber upper by a vulcanization process and incorporates a textile lining. The applicable subheading for the waterproof rain boot identified as style number “4861”, will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee…other…other…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/. 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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