CBP Ruling N275349 — The tariff classification of footwear from China

Tariff classification

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

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