The tariff classification of footwear from China
Issued May 13, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.3580
Headings: 6404
Product description
The submitted half-pair samples identified as reference # “GL 191007 Multi Dot” and reference # “GL GSH135 Pink,” are children’s pull-on boots with 100% polyester (microsuede) uppers that cover the ankle. The outer soles are made of EVA rubber/plastics. Both boots are lined with imitation fleece and polyether polyol foam, however, neither boot is fully lined with the imitation fleece as stated by you. Consequently, neither boot is considered “protective” against cold or inclement weather for tariff classification purposes. Neither boot has a foxing or a foxing-like band.
CBP rationale
The applicable subheading for the two boots, reference #’s “GL 191007 Multi Dot” and “GL GSH135 Pink” will be 6404.19.3580, 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 textile materials: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type that is not protective and does not have a foxing or a foxing-like band; footwear that is not less than 10 percent by weight of rubber or plastics; other: other.
Full text
N160855 May 13, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3580 Ms. Karen Wilder The Gymboree Corporation 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of footwear from China Dear Ms. Wilder: In your letter dated April 8, 2011 you requested a tariff classification ruling for two footwear items. The submitted half-pair samples identified as reference # “GL 191007 Multi Dot” and reference # “GL GSH135 Pink,” are children’s pull-on boots with 100% polyester (microsuede) uppers that cover the ankle. The outer soles are made of EVA rubber/plastics. Both boots are lined with imitation fleece and polyether polyol foam, however, neither boot is fully lined with the imitation fleece as stated by you. Consequently, neither boot is considered “protective” against cold or inclement weather for tariff classification purposes. Neither boot has a foxing or a foxing-like band. The applicable subheading for the two boots, reference #’s “GL 191007 Multi Dot” and “GL GSH135 Pink” will be 6404.19.3580, 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 textile materials: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type that is not protective and does not have a foxing or a foxing-like band; footwear that is not less than 10 percent by weight of rubber or plastics; 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/. 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
More rulings on the same tariff codes
The tariff classification of footwear from China
Application for Further Review of Protest number 4701-06-100549; Classification of the Instride® Advantage™ Dual Purpose Ankle-Foot Gauntlet
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of various textile/plastic articles from China and the Dominican Republic
The tariff classification of footwear from China
The tariff classification of footwear from Taiwan
Ruling Request on Eligibility for Preferential Treatment under DR-CAFTA for Certain Finished Sandals Produced in the Dominican Republic from Non-originating Materials
The tariff classification of footwear from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →