The tariff classification of footwear uppers from Ecuador
Issued November 13, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6406.10.4000
Headings: 6406
Product description
The submitted sample, identified as BUESTAN01, is a nylon textile material formed upper with a completely closed bottom, which has been lasted to a paperboard insole. It measures approximately 12-½ inches in height, has a zipper closure along the back, a contrasting color heel rubber or plastics stiffener, and a hook and loop textile strap that encircles the ankle. The formed upper will be attached to a rubber outer sole in the United States to produce a boot. The value is stated to be over $12/pair.
CBP rationale
The applicable subheading for the formed upper will be 6406.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: uppers and parts thereof, other than stiffeners: formed uppers: of textile materials: other: valued over $12/pair.
Full text
N270086 November 13, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6406.10.4000 Ms. Judy Awana Inter-Orient Services 1455 Monterey Pass Road Suite #205 Monterey Park, CA 91754 RE: The tariff classification of footwear uppers from Ecuador Dear Ms. Awana: In your letter dated October 21, 2105 you requested a tariff classification ruling on behalf of Fortune Footwear Inc. The submitted sample, identified as BUESTAN01, is a nylon textile material formed upper with a completely closed bottom, which has been lasted to a paperboard insole. It measures approximately 12-½ inches in height, has a zipper closure along the back, a contrasting color heel rubber or plastics stiffener, and a hook and loop textile strap that encircles the ankle. The formed upper will be attached to a rubber outer sole in the United States to produce a boot. The value is stated to be over $12/pair. The applicable subheading for the formed upper will be 6406.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: uppers and parts thereof, other than stiffeners: formed uppers: of textile materials: other: valued over $12/pair. The rate of duty will be 7.5 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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