The tariff classification of footwear from undetermined country of origin
Issued February 5, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6404.19.2030
Headings: 6404
Product description
The sample will be returned with your request. The submitted sample identified as “Retriever 8” is a men’s closed toe/closed heel, above-the-ankle, lace up boot with a lugged rubber or plastics outer sole. The boot is insulated and waterproof. The external surface area of the upper is predominantly textile. You suggest classification of 6404.11.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sports or athletic footwear.
CBP rationale
The applicable subheading for the men’s “Retriever 8” will be 6404.19.2030, 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: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for men.
Full text
N271941 February 5, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO: 6404.19.2030 Ms. Francesca Ris Michal R. Spano & Co., Inc. 190 McKee St Floral Park, NY 11001 RE: The tariff classification of footwear from undetermined country of origin Dear Ms. Ris: In your letter dated January 6, 2015, you requested a tariff classification ruling on behalf of your client Walmart USA. The sample will be returned with your request. The submitted sample identified as “Retriever 8” is a men’s closed toe/closed heel, above-the-ankle, lace up boot with a lugged rubber or plastics outer sole. The boot is insulated and waterproof. The external surface area of the upper is predominantly textile. You suggest classification of 6404.11.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sports or athletic footwear. We disagree. The boots are not suitable for sports or athletic activity and will be classified elsewhere. The applicable subheading for the men’s “Retriever 8” will be 6404.19.2030, 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: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for men. The general rate of duty will be 37.5 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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