The tariff classification of footwear from China
Issued December 30, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.91.4050
Headings: 6402
Product description
Inc. The submitted sample identified by you as style “Helen 04,” is a women’s size 6 lace-up “fashion” boot with a rubber or plastics outer sole and upper. The boot measures approximately nine inches in height and is partially lined with a fleece-like material. It neither has a foxing or a foxing-like band nor is it “protective.”
CBP rationale
The applicable subheading for the women’s “fashion” boot, style “Helen 04” 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
N196436 December 30, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Rd., #205 Monterey Park, CA 91754 RE: The tariff classification of footwear from China Dear Mr. Awana: In your letter dated November 30, 2011 you requested a tariff classification ruling on behalf of your client, Super Star International. Inc. The submitted sample identified by you as style “Helen 04,” is a women’s size 6 lace-up “fashion” boot with a rubber or plastics outer sole and upper. The boot measures approximately nine inches in height and is partially lined with a fleece-like material. It neither has a foxing or a foxing-like band nor is it “protective.” The applicable subheading for the women’s “fashion” boot, style “Helen 04” 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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