The tariff classification of footwear from China
Issued December 1, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6401.92.9060
Headings: 6401
Product description
Your sample will be returned. The submitted sample is identified as a “men’s rubber boot,” style # 2GXF. It is an above-the-ankle, below-the-knee, waterproof boot that is marketed as a hunting boot. The boot measures 17 inches high, is partially lined with Thinsulate™ Ultra, and has a strap cloaure at the back near the top of the shaft, that is used to tighten the boot to the calf. The rubber upper is vulcanized to the Vibram® rubber outer sole. You provided an F.O.B. value of over $12 per pair.
CBP rationale
The applicable subheading for the boot, style # 2GXF, will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other.
Full text
N280766 December 1, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Karl F. Krueger Radix Group International dba DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of footwear from China Dear Mr. Kruger, In your letter dated October 19, 2016, you requested a tariff classification ruling on behalf of your client, Orvis Company. Your sample will be returned. The submitted sample is identified as a “men’s rubber boot,” style # 2GXF. It is an above-the-ankle, below-the-knee, waterproof boot that is marketed as a hunting boot. The boot measures 17 inches high, is partially lined with Thinsulate™ Ultra, and has a strap cloaure at the back near the top of the shaft, that is used to tighten the boot to the calf. The rubber upper is vulcanized to the Vibram® rubber outer sole. You provided an F.O.B. value of over $12 per pair. The applicable subheading for the boot, style # 2GXF, will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5 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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