CBP Ruling N273195 — The tariff classification of footwear from China

Tariff classification

Headings: 6401

Product description

The submitted sample will be returned to you, as requested. The instant sample, referred to as Concept Number “C 5195,” is a woman’s above the ankle, below the knee, closed toe, closed heel, pull-on rain boot. The upper and attached outer sole are made from rubber. It measures approximately 10½ inches in height and does not incorporate a metal toe cap. The inside of the boot is lined with a thin layer of textile fabric. Affixed to the lateral side of the boot is a rubber strap with a metal buckle considered to be an accessory or reinforcement. The back portion of the boot features a rubber strip that extends up to form a tab. The boot is protective against water.

CBP rationale

The applicable subheading for the Concept Number “C 5195” will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other.

Full text

N273195 March 21, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Greg Fields Vera Bradley 12420 Stonebridge Road Roanoke, Indiana 46783 RE: The tariff classification of footwear from China Dear Mr. Fields: In your letter dated January 29, 2016, you requested a tariff classification ruling. The submitted sample will be returned to you, as requested. The instant sample, referred to as Concept Number “C 5195,” is a woman’s above the ankle, below the knee, closed toe, closed heel, pull-on rain boot. The upper and attached outer sole are made from rubber. It measures approximately 10½ inches in height and does not incorporate a metal toe cap. The inside of the boot is lined with a thin layer of textile fabric. Affixed to the lateral side of the boot is a rubber strap with a metal buckle considered to be an accessory or reinforcement. The back portion of the boot features a rubber strip that extends up to form a tab. The boot is protective against water. The applicable subheading for the Concept Number “C 5195” will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The 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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