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The tariff classification of an unformed boot upper from China
Issued September 15, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N268408 (September 15, 2015)
Tariff classification
HTS codes: 6406.10.6500
Headings: 6406
Product description
The submitted sample identified as style # 42436 is an unformed, above-the-ankle, lace-up, predominantly leather boot upper. There are two holes, each approximately 1 inch in diameter cut out of its rigid textile insole board to make a partial bottom. The toe area of the bottom is left open. There is no outer sole attached to the upper.
CBP rationale
The applicable subheading for style # 42436 will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for uppers and the parts thereof, which are not formed uppers and in which the upper's external surface is predominately leather.
Full text
N268408 September 15, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Ms. Stacey Nesseth Red Wing Shoes 314 Main Street Red Wing, MN 55066 RE: The tariff classification of an unformed boot upper from China Dear Ms. Nesseth: In your letter dated September 1, 2015, you requested a tariff classification ruling. The submitted sample identified as style # 42436 is an unformed, above-the-ankle, lace-up, predominantly leather boot upper. There are two holes, each approximately 1 inch in diameter cut out of its rigid textile insole board to make a partial bottom. The toe area of the bottom is left open. There is no outer sole attached to the upper. The applicable subheading for style # 42436 will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for uppers and the parts thereof, which are not formed uppers and in which the upper's external surface is predominately leather. The general rate of duty will be free. 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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