CBP Ruling N280949 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

You submitted a sample identified as “Ladies Winter Boot (WW0010D)”. Ladies Winter Boot (WW0010D) is a close-toe, closed-heel, covering-the-ankle, below-the-knee, lace-up boot that measures approximately 8 inches in height. The external surface area of the upper around the leg is predominently textile material, and rubber/plastics around the foot. Via email you provided the component breakdown of the upper as 70 percent polyester and 30 percent plastics (PVC). The inside of the boot including the toe area is lined with a plush textile fleece. The boot has a plastic outer sole with fibers applied to the majority of the external surface area touching the ground. You have stated via email that the fibers are made from leather. The combined weight of rubber/plastics and textile material is over 50 percent of the total weight of the boot. The boot is considered to be protective and does not have a foxing or foxing-like band.

CBP rationale

The applicable subheading for “Ladies Winter Boot (WW0010D)” will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; and in which each shoe, by weight, is over 50% of textile materials plus rubber and plastics and over 10% by weight of rubber and/or plastics.

Full text

N280949 December 7, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.20.6060 Mr. Ryan Ingram CJCHT 602 NW B Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Mr. Ingram: In your letter dated October 27, 2016 you requested a tariff classification ruling. You submitted a sample identified as “Ladies Winter Boot (WW0010D)”. Ladies Winter Boot (WW0010D) is a close-toe, closed-heel, covering-the-ankle, below-the-knee, lace-up boot that measures approximately 8 inches in height. The external surface area of the upper around the leg is predominently textile material, and rubber/plastics around the foot. Via email you provided the component breakdown of the upper as 70 percent polyester and 30 percent plastics (PVC). The inside of the boot including the toe area is lined with a plush textile fleece. The boot has a plastic outer sole with fibers applied to the majority of the external surface area touching the ground. You have stated via email that the fibers are made from leather. The combined weight of rubber/plastics and textile material is over 50 percent of the total weight of the boot. The boot is considered to be protective and does not have a foxing or foxing-like band. The applicable subheading for “Ladies Winter Boot (WW0010D)” will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; and in which each shoe, by weight, is over 50% of textile materials plus rubber and plastics and over 10% by weight of rubber and/or plastics. 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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