The tariff classification of a woman’s boot from China
Issued June 16, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.3960
Headings: 6404
Product description
Style JUS411B is a woman’s “cowgirl”-styled boot valued over $20/pair. The external surface area of the upper consists of 38.86 percent leather covering the foot portion and topline, with the balance occupied by denim fabric. The outer sole is rubber or plastics.
CBP rationale
The applicable subheading for the women’s boot, style JUS411B, will be 6404.19.3960, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type that does not have a foxing or a foxing-like band; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women.
Full text
N253804 June 16, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Debi L. French Marisol International 100 E. Royal Lane Suite 224 Irving, TX 75039 RE: The tariff classification of a woman’s boot from China Dear Ms. French: In your letter dated May 23, 2014, you requested a tariff classification ruling. Style JUS411B is a woman’s “cowgirl”-styled boot valued over $20/pair. The external surface area of the upper consists of 38.86 percent leather covering the foot portion and topline, with the balance occupied by denim fabric. The outer sole is rubber or plastics. The applicable subheading for the women’s boot, style JUS411B, will be 6404.19.3960, 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: not sports footwear; footwear not designed to be a protection against cold or inclement weather; footwear of the slip-on type that does not have a foxing or a foxing-like band; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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