The tariff classification of waterproof boots from China
Issued April 29, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6401.92.6000
Headings: 6401
Product description
The sample is an unlined children’s waterproof boot, identified on an attached hang-tag as a Melton brand, item number YM-001.
CBP rationale
The applicable subheading for the children’s waterproof boot will be 6401.92.6000, 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; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee; other: having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined.
Full text
N240381 April 29, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.6000 Catherine Spiotta Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of waterproof boots from China Dear Ms. Spiotta: In your letter dated April 1, 2013, you requested a tariff classification ruling on behalf of Me Too America LLC, Great Neck, New York. The sample submitted with your letter was examined and is being returned. The sample is an unlined children’s waterproof boot, identified on an attached hang-tag as a Melton brand, item number YM-001. You state that the upper and the outer sole consist of 100 percent PVC. The boot is constructed by manufacturing processes that do not introduce holes. The applicable subheading for the children’s waterproof boot will be 6401.92.6000, 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; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee; other: having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined. The rate of duty will be 4.6 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
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