10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from China
Issued August 19, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N177437 (August 19, 2011)
Tariff classification
HTS codes: 6404.19.9060
Headings: 6404
Product description
The submitted half-pair sample identified as style name “CBGARLANDBLACK,” is a women’s sixteen inch high fashion boot with a molded rubber/plastics “wedge-heel” outer sole. The functionally stitched upper covers the ankle and is identified by you as polyester and rubber/plastic (the “shaft” and “shoe,” respectively). The boot has a seven inch slide fastener closure on the medial side which facilitates the “putting on” and removal of the boot and is lined with textile material.
CBP rationale
The applicable subheading for style name “CBGARLANDBLACK” will be 6404.19.9060, 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: other: other: valued over $12.
Full text
N177437 August 19, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear from China Dear Ms. Kobs: In your letter dated July 27, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as style name “CBGARLANDBLACK,” is a women’s sixteen inch high fashion boot with a molded rubber/plastics “wedge-heel” outer sole. The functionally stitched upper covers the ankle and is identified by you as polyester and rubber/plastic (the “shaft” and “shoe,” respectively). The boot has a seven inch slide fastener closure on the medial side which facilitates the “putting on” and removal of the boot and is lined with textile material. You state that the “cuff” can be folded down at the top line which will expose this textile lining. Whether the boot is worn with the cuff down or up, the external surface area of the upper is predominately textile for tariff purposes. The boot is neither protective against cold or inclement weather nor does it have a foxing or a foxing-like band. You provided an F.O.B. value of $14.25/pair. The applicable subheading for style name “CBGARLANDBLACK” will be 6404.19.9060, 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: other: other: valued over $12.00/pair: for women. The rate of duty will be 9% 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 various footwear styles from Cambodia
The tariff classification of a woman’s casual shoe from Vietnam
The tariff classification of Duran shoes, Invisa Brace AFOs, InvisaSole insoles, and toe-lift wedges from China
The tariff classification of footwear from China
The tariff classification of women’s footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of weightlifting footwear from Vietnam
The tariff classification of footwear from China or Vietnam
The tariff classification of footwear from Vietnam
Follow N177437
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.