10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of footwear from China
Issued May 13, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N275349 (May 13, 2016)
Tariff classification
HTS codes: 6402.91.9065
Headings: 6402
Product description
Your sample will be returned with your request. The submitted sample identified as style name INCPAMELIA is a woman’s, closed-toe/closed-heel, above-the-ankle, lace-up, boot with an outer sole of rubber or plastics. The boot measures approximately 5 ½ inches high. The external surface area of the upper (esau) is predominantly rubber/plastics (polyurethane), but less than 90 percent. The boot features a faux fur collar, occupying more than 10 percent of the esau, and a faux fur tongue. The boot is partially lined. Therefore it is not considered “protective” against cold or inclement weather. You provided an F.O.B. value over $12 per pair.
CBP rationale
The applicable subheading for style name INCPAMELIA will be 6402.91.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear not 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; valued over $12.
Full text
N275349 May 13, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.9065 Mr. Steven Kim Macy’s 11 Penn Plaza New YorK, NY 10001 RE: The tariff classification of footwear from China Dear Mr. Kim: In your letter dated April 25, 2014, you requested a tariff classification ruling. Your sample will be returned with your request. The submitted sample identified as style name INCPAMELIA is a woman’s, closed-toe/closed-heel, above-the-ankle, lace-up, boot with an outer sole of rubber or plastics. The boot measures approximately 5 ½ inches high. The external surface area of the upper (esau) is predominantly rubber/plastics (polyurethane), but less than 90 percent. The boot features a faux fur collar, occupying more than 10 percent of the esau, and a faux fur tongue. The boot is partially lined. Therefore it is not considered “protective” against cold or inclement weather. You provided an F.O.B. value over $12 per pair. The applicable subheading for style name INCPAMELIA will be 6402.91.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear not 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; valued over $12.00/pair: other: for women: other. The rate of duty will be 20 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
More rulings on the same tariff codes
The tariff classification of motocross boots from Italy
The tariff classification of motocross boots from Italy
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of a neoprene boot and casual footwear from Italy
The tariff classification of footwear from Vietnam
The tariff classification of footwear from China
The tariff classification of footwear from China
The tariff classification of footwear from Vietnam
The tariff classification of footwear from Brazil
Follow N275349
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.