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The tariff classification of footwear from China
Issued September 12, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N256295 (September 12, 2014)
Tariff classification
HTS codes: 6403.91.6075
Headings: 6403
Product description
The submitted half pair sample identified as style # 313812M, is a lace-up above-the-ankle hiking boot for men. The external surface area of the upper is made up of 58 percent suede leather and 42 percent nylon. It has a rubber or plastics outer sole. You suggest classification in 6403.91.6090, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for youth and boys.
CBP rationale
The applicable subheading for the men’s hiking boot, style # 313812M, will be 6403.91.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other.
Full text
N256295 September 12, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.91.6075 Mr. Jeff Thayer Triple T Trading Ltd. 6026 31st Ave NE Marysville, WA 98271 RE: The tariff classification of footwear from China Dear Mr. Thayer: In your letter dated August 13, 2014 you requested a tariff classification ruling. The submitted half pair sample identified as style # 313812M, is a lace-up above-the-ankle hiking boot for men. The external surface area of the upper is made up of 58 percent suede leather and 42 percent nylon. It has a rubber or plastics outer sole. You suggest classification in 6403.91.6090, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for youth and boys. We disagree. The shoes will be classified in the subheading providing for men’s footwear. The applicable subheading for the men’s hiking boot, style # 313812M, will be 6403.91.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 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: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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