The tariff classification of footwear from China
Issued September 29, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.90.9000
Headings: 6405
Product description
The samples will be returned. The submitted samples, identified as style numbers/names Article 1 “Children Rubberboot Yellow” and Article 2 “Children Rubberboot Red,” are children’s, above-the-ankle, below-the-knee, boots. Both articles measure approximately 9 inches high, have uppers made of rubber/plastics, a reflective band around the shaft, and sewn on textile material with enclosed tubular textile cord laces with plastic stops, around the toplines. A foxing band secures the upper to the pvc molded rubber/plastic outer sole.
CBP rationale
The applicable subheading for style numbers/names Article 1 “Children Rubberboot Yellow” and Article 2 “Children Rubberboot Red” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other.
Full text
N278837 September 29, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Christian Möller ISA-TRAESKO GmbH Oderstraße 9 24539 Neumünster Germany RE: The tariff classification of footwear from China Dear Mr. Möller: In your letter dated July 15, 2016, you requested a tariff classification ruling. The samples will be returned. The submitted samples, identified as style numbers/names Article 1 “Children Rubberboot Yellow” and Article 2 “Children Rubberboot Red,” are children’s, above-the-ankle, below-the-knee, boots. Both articles measure approximately 9 inches high, have uppers made of rubber/plastics, a reflective band around the shaft, and sewn on textile material with enclosed tubular textile cord laces with plastic stops, around the toplines. A foxing band secures the upper to the pvc molded rubber/plastic outer sole. You state the rubber or plastics outer soles are coated with leather material and provide laboratory reports for verification. You provided an F.O.B. value of $5.00 per pair. The applicable subheading for style numbers/names Article 1 “Children Rubberboot Yellow” and Article 2 “Children Rubberboot Red” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5 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 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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