CBP Ruling N204998 — The tariff classification of boots from China

Tariff classification

Headings: 6404

Product description

The merchandise, identified as 88610L, is an outdoor fashion boot that covers the ankle but not the knee. Pictures taken at various stages of production and an independent laboratory report were submitted. The upper, of this “bean boot” styled item, is composed of stitched rubber or plastic material and a textile shaft, with the textile portion predominating. The outer sole is rubber or plastic. The boot would not be considered protective for tariff purposes. Your laboratory report describes the boot as not water resistant, and although the imitation sheepskin lining lines the shaft, it does not cover the entire foot area.

CBP rationale

The applicable subheading for the boot will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12 per pair.

Full text

N204998 March 2, 2012 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6404.19.90 Wynoka Harris Skechers USA 225 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of boots from China Dear Ms. Harris: In your letter dated February 14, 2012, you requested a tariff classification ruling. The merchandise, identified as 88610L, is an outdoor fashion boot that covers the ankle but not the knee. Pictures taken at various stages of production and an independent laboratory report were submitted. The upper, of this “bean boot” styled item, is composed of stitched rubber or plastic material and a textile shaft, with the textile portion predominating. The outer sole is rubber or plastic. The boot would not be considered protective for tariff purposes. Your laboratory report describes the boot as not water resistant, and although the imitation sheepskin lining lines the shaft, it does not cover the entire foot area. You state the item is valued at more than $12 per pair. The applicable subheading for the boot will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12 per pair. The rate of duty will be 9 percent 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 →