The tariff classification of footwear from China
Issued April 13, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6401.92.6000
Headings: 6401
Product description
Style number “5002,” described by you as an above-the-ankle/below-the-knee rainboot, is a waterproof boot made of injection molded polyvinyl chloride (PVC). It does not have a protective metal toe-cap and is not lined.
CBP rationale
The applicable subheading for the waterproof rain boot identified as style number “5002” will be 6401.92.6000, 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: having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined.
Full text
N156146 April 13, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.6000 Ms. Dena Davis MidWest Gloves and Gear 835 Industrial Road P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of footwear from China Dear Ms. Davis: In your electronic ruling submitted on March 24, 2011 you requested a tariff classification ruling. Style number “5002,” described by you as an above-the-ankle/below-the-knee rainboot, is a waterproof boot made of injection molded polyvinyl chloride (PVC). It does not have a protective metal toe-cap and is not lined. The applicable subheading for the waterproof rain boot identified as style number “5002” will be 6401.92.6000, 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: having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined. The rate of duty will be 4.6% 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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