The tariff classification of footwear from France
Issued October 29, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6401.92.6000
Headings: 6401
Product description
The submitted half-pair sample identified as style “Flambous,” is a women’s molded waterproof boot with a polyvinyl chloride (PVC) sole and upper that covers the ankle but not the knee.
CBP rationale
The applicable subheading for the waterproof boot identified as style “Flambous” 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
N246250 October 29, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.6000 Ms. May Lee SDV USA Inc. 150-10 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of footwear from France Dear Ms. Lee: In your undated letter, you requested a tariff classification ruling on behalf of your client, Humeau-Beaupreau SAS. The submitted half-pair sample identified as style “Flambous,” is a women’s molded waterproof boot with a polyvinyl chloride (PVC) sole and upper that covers the ankle but not the knee. You state in subsequent correspondence that the lining is also made of polyvinyl chloride. It does not have a protective metal toe-cap. The applicable subheading for the waterproof boot identified as style “Flambous” 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% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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