CBP Ruling N190400: The tariff classification of footwear from Vietnam

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N1 N190400 (November 22, 2011)

Tariff classification

Headings: 6402

Product description

The submitted sample identified as a “hiker/wader” boot, style “4X8P,” is a men’s over-the-ankle lace-up boot which has a molded rubber or plastics outer sole. The predominately rubber or plastics functionally stitched upper (30% textile mesh, 70% plastic material) features a textile hook and loop closure strap which covers the tongue and topline of the boot and is excluded as an ‘accessory or reinforcement’ from the upper’s external surface area measurement.

CBP rationale

The applicable subheading for the men’s hiker/wader boot, style“4X8P” will be 6402.91.9021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $12.

Full text

N190400 November 22, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.9021 Mr. Karl F. Krueger Radix Group International 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of footwear from Vietnam Dear Mr. Krueger: In your letter dated October 19, 2011 you requested a tariff classification ruling on behalf of your client, Orvis Company. The submitted sample identified as a “hiker/wader” boot, style “4X8P,” is a men’s over-the-ankle lace-up boot which has a molded rubber or plastics outer sole. The predominately rubber or plastics functionally stitched upper (30% textile mesh, 70% plastic material) features a textile hook and loop closure strap which covers the tongue and topline of the boot and is excluded as an ‘accessory or reinforcement’ from the upper’s external surface area measurement. You state that the boot is not waterproof, does not have a protective toe-cap or cleats and is not protective against water. You provided an F.O.B. value over $12/pair. The applicable subheading for the men’s hiker/wader boot, style“4X8P” will be 6402.91.9021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: other: for men: other. The rate of duty will be 20% 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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