The tariff classification of footwear from China
Issued October 20, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6401.92.9060
Headings: 6401
Product description
D.F. Industries Inc. The submitted sample identified by you as a men’s rubber boot (no style name), is a molded “waterproof” pull-on boot that has a rubber or plastics outer sole and upper which covers the ankle but not the knee. The boot is approximately 16 inches in height, does not incorporate a metal toe-cap and is lined with a textile material. You suggest classification under subheading 6401.99.3000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for waterproof footwear that does not cover the ankle.
CBP rationale
The applicable subheading for the men’s waterproof rubber boot will be 6401.92.9060, 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: other footwear: covering the ankle but not covering the knee: other: other: other.
Full text
N185333 October 20, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Ms. Carla Graca All-Ways Forwarding Int’l, Inc. 701 Newark Avene Elizabeth, NJ 07208 RE: The tariff classification of footwear from China Dear Ms. Graca: In your letter dated September 15, 2011 you requested a tariff classification ruling on behalf of your client, L.D.F. Industries Inc. The submitted sample identified by you as a men’s rubber boot (no style name), is a molded “waterproof” pull-on boot that has a rubber or plastics outer sole and upper which covers the ankle but not the knee. The boot is approximately 16 inches in height, does not incorporate a metal toe-cap and is lined with a textile material. You suggest classification under subheading 6401.99.3000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for waterproof footwear that does not cover the ankle. We disagree with this suggested classification. The applicable subheading for the men’s waterproof rubber boot will be 6401.92.9060, 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: other footwear: covering the ankle but not covering the knee: other: 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
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