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The tariff classification of footwear from China
Issued October 25, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N186926 (October 25, 2011)
Tariff classification
HTS codes: 6401.92.9060
Headings: 6401
Product description
The submitted sample which you identify as the “Paddington” I.D. # GLM07, is a women’s “waterproof” slip-on rain boot that is constructed of one-piece molded EVA rubber/plastics. The boot is approximately 13 inches in height, features non-functional lacing up the front and is not lined.
CBP rationale
The applicable subheading for the “Paddington” I.D. # GLM07, women’s waterproof boot will be 6401.92.9060, 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: other footwear: covering the ankle but not covering the knee: other: other: other.
Full text
N186926 October 25, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Thomas A. Claypool Native Shoes 1065 Palmerston Avenue West Vancouver, BC, Canada V7S 2J4 RE: The tariff classification of footwear from China Dear Mr. Claypool: In your letter dated September 27, 2011 you requested a tariff classification ruling. The submitted sample which you identify as the “Paddington” I.D. # GLM07, is a women’s “waterproof” slip-on rain boot that is constructed of one-piece molded EVA rubber/plastics. The boot is approximately 13 inches in height, features non-functional lacing up the front and is not lined. The applicable subheading for the “Paddington” I.D. # GLM07, women’s waterproof boot will be 6401.92.9060, 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: 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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