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The tariff classification of footwear from China
Issued May 25, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N275182 (May 25, 2016)
Tariff classification
HTS codes: 6402.91.4050
Headings: 6402
Product description
The sample will be returned with your request. The submitted sample identified as style name/number Watson 372371 is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee boot with an outer sole of rubber or plastics. The boot measures approximately 7 inches in height. The external surface area of the boot is over 90 percent rubber or plastics. The boot features a zipper on the medial side and a textile material fringe on the lateral side. The boot has no metal toe cap and is not considered “protective.” You provided an F.O.B. value over $12 per pair.
CBP rationale
The applicable subheading for style name/number Watson 372371 will be 6402.91.4050, 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% rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which meets the exception to the exclusion of protective footwear in subheading 6402.
Full text
N275182 May 25, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Ms. Jane Sheridan Caleres 8300 Maryland Avenue St Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated April, 20, 2016, you requested a tariff classification ruling. The sample will be returned with your request. The submitted sample identified as style name/number Watson 372371 is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee boot with an outer sole of rubber or plastics. The boot measures approximately 7 inches in height. The external surface area of the boot is over 90 percent rubber or plastics. The boot features a zipper on the medial side and a textile material fringe on the lateral side. The boot has no metal toe cap and is not considered “protective.” You provided an F.O.B. value over $12 per pair. The applicable subheading for style name/number Watson 372371 will be 6402.91.4050, 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% rubber and/or plastics (including accessories and reinforcements); which has an upper of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; which does not have a foxing or a foxing-like band; and which meets the exception to the exclusion of protective footwear in subheading 6402.91.40. 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, Steven A. Mack Director National Commodity Specialist Division
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