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N248246 N2 Ruling Active

The tariff classification of footwear from China

Issued December 23, 2013 by U.S. Customs and Border Protection.

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N2 N248246 (December 23, 2013)

Tariff classification

HTS codes: 6401.92.9060

Headings: 6401

Product description

The submitted sample identified by you as a “waterproof” boot (no style name), is a molded pull-on rain boot that has a rubber or plastics (not PVC) outer sole and upper that covers the ankle but not the knee. The boot is approximately 15 inches in height, does not incorporate a metal toe-cap and is lined with a textile material.

CBP rationale

The applicable subheading for the waterproof rain boot 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

N248246 December 23, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Mark Hirzel MIQ Logistics 1025 W. 190th Street, Suite 400 Gardena, CA 90248 RE: The tariff classification of footwear from China Dear Mr. Hirzel: In your electronic ruling request submitted on September 10, 2013 and your follow-up submission dated November 19, 2013, you requested a tariff classification ruling on behalf of your client, Ez Flo International, Inc. The submitted sample identified by you as a “waterproof” boot (no style name), is a molded pull-on rain boot that has a rubber or plastics (not PVC) outer sole and upper that covers the ankle but not the knee. The boot is approximately 15 inches in height, does not incorporate a metal toe-cap and is lined with a textile material. The applicable subheading for the waterproof rain boot 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division

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