The tariff classification of footwear from China
Issued July 17, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.91.4061
Headings: 6402
Product description
The photograph and description of a girl’s fashion boot is identified by you as style “Franci,” having both a rubber or plastics outer sole and upper that covers the ankle. There is a slide fastener closure on the medial side and a rubber or plastics bow attached to the back of the heel. The boot does not have a foxing or a foxing-like band and is not “protective.”
CBP rationale
The applicable subheading for the girl’s fashion boot identified as style “Franci” will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle; in which the upper’s external surface area is over 90% rubber or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; other.
Full text
N243469 July 17, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Mr. Peter Jay Baskin Law Offices of Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of footwear from China Dear Mr. Baskin: In your letter dated June 20, 2013 you requested a tariff classification ruling. The photograph and description of a girl’s fashion boot is identified by you as style “Franci,” having both a rubber or plastics outer sole and upper that covers the ankle. There is a slide fastener closure on the medial side and a rubber or plastics bow attached to the back of the heel. The boot does not have a foxing or a foxing-like band and is not “protective.” The applicable subheading for the girl’s fashion boot identified as style “Franci” will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle; in which the upper’s external surface area is over 90% rubber or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; 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, Thomas J. Russo Director National Commodity Specialist Division
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