CBP Ruling N197875 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample identified as style “WS762458,” is a women’s size 6 lace-up “fashion” boot with a rubber or plastics outer sole and upper. The boot measures approximately eleven inches in height and is lined with decorative textile material. It has a slide fastener closure at the back which runs the entire length of the upper and helps facilitate the “putting on” and removal of the boot. The upper can be folded down to the ankle and secured with a snap closure on each side, thereby exposing the decorative textile lining. The boot has neither a foxing nor a foxing-like band and is not “protective.” You provided an F.O.B. value of $10.80/pair.

CBP rationale

The applicable subheading for the women’s “fashion” boot, style “WS762458” will be 6402.91. 8051, 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 does not measure 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: valued over $6.

Full text

N197875 January 17, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.8051 Ms. Nicole Trimble Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of footwear from China Dear Ms. Trimble: In your letter dated December 14, 2011 you requested a tariff classification ruling on behalf of your client, BCNY International, Inc. The submitted sample identified as style “WS762458,” is a women’s size 6 lace-up “fashion” boot with a rubber or plastics outer sole and upper. The boot measures approximately eleven inches in height and is lined with decorative textile material. It has a slide fastener closure at the back which runs the entire length of the upper and helps facilitate the “putting on” and removal of the boot. The upper can be folded down to the ankle and secured with a snap closure on each side, thereby exposing the decorative textile lining. The boot has neither a foxing nor a foxing-like band and is not “protective.” You provided an F.O.B. value of $10.80/pair. The applicable subheading for the women’s “fashion” boot, style “WS762458” will be 6402.91. 8051, 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 does not measure 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: valued over $6.50 but not over $12/pair: other: for women: other. The rate of duty will be 90 cents/pair + 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, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →