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The tariff classification of footwear from China
Issued June 16, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N265349 (June 16, 2015)
Tariff classification
HTS codes: 6402.91.4050
Headings: 6402
Product description
The submitted sample identified as style # FS1279-13 “Faye“ is a women’s closed toe/closed heel, above-the-ankle, below-the-knee, short boot with an outer sole of rubber or plastics. The upper is predominantly rubber or plastics. The boot features an elastic gore on the lateral side and a zipper on the medial side. There is a decorative rubber or plastic strap with six holes across the forefoot. The boot does not have a foxing or a foxing-like band and is not “protective.” You provided a F.O.B. value of $13.50 per pair.
CBP rationale
The applicable subheading for the women’s fashion boot, style # FS1279-13 “Faye“ will be 6402.91.4050, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other.
Full text
N265349 June 16, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Nanette L. DeSanto H.H. Brown Shoe Co., Inc. 124 West Putnam Avenue Greenwich, CT 06830 RE: The tariff classification of footwear from China Dear Ms. DeSanto: In your letter dated June 1, 2015, you requested a tariff classification ruling. The submitted sample identified as style # FS1279-13 “Faye“ is a women’s closed toe/closed heel, above-the-ankle, below-the-knee, short boot with an outer sole of rubber or plastics. The upper is predominantly rubber or plastics. The boot features an elastic gore on the lateral side and a zipper on the medial side. There is a decorative rubber or plastic strap with six holes across the forefoot. The boot does not have a foxing or a foxing-like band and is not “protective.” You provided a F.O.B. value of $13.50 per pair. The applicable subheading for the women’s fashion boot, style # FS1279-13 “Faye“ will be 6402.91.4050, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other. The rate of duty will be 6 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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