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The tariff classification of footwear from China/Vietnam
Issued February 10, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N200644 (February 10, 2012)
Tariff classification
HTS codes: 6401.92.9060
Headings: 6401
Product description
The submitted sample which you identify as manufacture ID #GLM24 “Cromwell,” is a “unisex” slip-on waterproof rain boot that is constructed of one-piece molded EVA rubber or plastics. The boot is approximately 5 inches in height and is not lined.
CBP rationale
The applicable subheading for the waterproof rain boot, manufacture ID #GLM24 “Cromwell” 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
N200644 February 10, 2012 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/Vietnam Dear Mr. Claypool: In your letter dated January 10, 2012 you requested a tariff classification ruling. The submitted sample which you identify as manufacture ID #GLM24 “Cromwell,” is a “unisex” slip-on waterproof rain boot that is constructed of one-piece molded EVA rubber or plastics. The boot is approximately 5 inches in height and is not lined. The applicable subheading for the waterproof rain boot, manufacture ID #GLM24 “Cromwell” 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, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
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