CBP Ruling N178276 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted half pair sample identified by you as style “Sag Harbor Tamar,” is a women’s “fashion” boot which covers the ankle. You provided a laboratory report which shows the percentage of the molded rubber/plastic “wedge-heel” sole that overlaps the upper by ¼ of an inch or more to be only 26.4 percent. Consequently, the boot is not considered to have a foxing or a foxing-like band. The functionally stitched rubber/plastic upper features a decorative strap and “O-ring” near the top line and a slide fastener closure on the medial side. The boot is not protective against water, oil, grease, chemicals or cold or inclement weather.

CBP rationale

The applicable subheading for style “Sag Harbor Tamar,” women’s fashion boot will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements) which does not have a foxing-like band; which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other.

Full text

N178276 August 23, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of footwear from China Dear Ms. McLafferty: In your letter dated July 29, 2011 you requested a tariff classification ruling on behalf of your client, Vida Shoes International, Inc. The submitted half pair sample identified by you as style “Sag Harbor Tamar,” is a women’s “fashion” boot which covers the ankle. You provided a laboratory report which shows the percentage of the molded rubber/plastic “wedge-heel” sole that overlaps the upper by ¼ of an inch or more to be only 26.4 percent. Consequently, the boot is not considered to have a foxing or a foxing-like band. The functionally stitched rubber/plastic upper features a decorative strap and “O-ring” near the top line and a slide fastener closure on the medial side. The boot is not protective against water, oil, grease, chemicals or cold or inclement weather. The applicable subheading for style “Sag Harbor Tamar,” women’s fashion boot will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements) which does not have a foxing-like band; which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. The rate of duty will be 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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