CBP Ruling N274413: The tariff classification of footwear

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N2 N274413 (April 14, 2016)

Tariff classification

Headings: 6402

Product description

Your sample will be returned at your request. The submitted sample identified as style # FZA15U147A-2 is a children’s, above-the-ankle, below-the-knee boot measuring approximately 6 inches high with an outer sole of rubber or plastics. The external surface area of the upper is over 90 percent rubber or plastics with faux fur at the topline. The boot is secured to the foot by means of three hook and loop straps made from rubber/plastics that slide through metal loops. The boot does not have a foxing or foxing-like band and it is not considered to be “protective.”

CBP rationale

The applicable subheading for the girls boot style # FZA15U147A-2 will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle; in which the upper’s external surface area is over 90 percent rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except 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; other.

Full text

N274413 April 14, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Mr. John B. Pellegrini McGUIREWOODS LLP 1345 Avenue of the Americas 7th Floor New York, NY 10105-0106 RE: The tariff classification of footwear Dear Mr. Pelllegrini: In your letter dated March 7, 2016, you requested a tariff classification ruling on behalf of your client ACI International Inc. Your sample will be returned at your request. The submitted sample identified as style # FZA15U147A-2 is a children’s, above-the-ankle, below-the-knee boot measuring approximately 6 inches high with an outer sole of rubber or plastics. The external surface area of the upper is over 90 percent rubber or plastics with faux fur at the topline. The boot is secured to the foot by means of three hook and loop straps made from rubber/plastics that slide through metal loops. The boot does not have a foxing or foxing-like band and it is not considered to be “protective.” The applicable subheading for the girls boot style # FZA15U147A-2 will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear;” which covers the ankle; in which the upper’s external surface area is over 90 percent rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except 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; 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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