The tariff classification of footwear from China
Issued September 16, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6401.92.6000
Headings: 6401
Product description
The illustration of a sample is described by you as an unlined women’s/children’s 100% injection molded PVC “rain boot,” style ALM-11. The illustration shows that the boot covers the ankle but not the knee and is assembled by vulcanization.
CBP rationale
The applicable subheading for the rain boot, style ALM-11 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
N182095 September 16, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.6000 Ms. Jodi L. Kennedy International Seaway Trading Corp. 851 Broken Sound Parkway, NW Suite 140 Boca Raton, FL 33487 RE: The tariff classification of footwear from China Dear Ms. Kennedy: In your electronic ruling submitted on August 25, 2011 you requested a tariff classification ruling. The illustration of a sample is described by you as an unlined women’s/children’s 100% injection molded PVC “rain boot,” style ALM-11. The illustration shows that the boot covers the ankle but not the knee and is assembled by vulcanization. You state that it does not have a protective metal toe-cap. The applicable subheading for the rain boot, style ALM-11 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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