9 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 Vietnam
Issued February 8, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N282311 (February 8, 2017)
Tariff classification
HTS codes: 6406.10.6500
Headings: 6406
Product description
The submitted sample, identified as Item #46603, is a man’s, above-the-ankle, below-the-knee, lace-up, unformed, hiking boot upper. The constituent material of the upper is leather. There are two holes, each approximately 1¼ inch in diameter cut out of its rigid textile insole board showing a complete lining. The heel of the upper has been formed by a plastic stiffener, however, the toe area of the bottom is unformed. Once imported into the United States you will include a safety cap in the toe area before lasting. There is no outer sole attached to the upper.
CBP rationale
The applicable subheading for Item #46603 will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for uppers and the parts thereof, which are not formed uppers and in which the upper's external surface is predominately leather.
Full text
N282311 February 8, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Ms. Stacey Nesseth Red Wing Shoes 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from Vietnam Dear Ms. Nesseth: In your letter dated December 21, 2016 you requested a tariff classification ruling. The submitted sample, identified as Item #46603, is a man’s, above-the-ankle, below-the-knee, lace-up, unformed, hiking boot upper. The constituent material of the upper is leather. There are two holes, each approximately 1¼ inch in diameter cut out of its rigid textile insole board showing a complete lining. The heel of the upper has been formed by a plastic stiffener, however, the toe area of the bottom is unformed. Once imported into the United States you will include a safety cap in the toe area before lasting. There is no outer sole attached to the upper. The applicable subheading for Item #46603 will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for uppers and the parts thereof, which are not formed uppers and in which the upper's external surface is predominately leather. The rate of duty will be Free. 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
More rulings on the same tariff codes
The tariff classification of a leather boot upper from the Dominican Republic
The tariff classification of a leather boot upper from Dominican Republic
The classification, country of origin, and marking of footwear parts from China
The tariff Classification, Country of Origin and Marking of footwear uppers from China
The tariff classification of parts of footwear from China
The tariff classification parts of footwear from China
The tariff classification of footwear parts from China
The tariff classification of footwear from Vietnam
The tariff classification of footwear from China and Taiwan
The tariff classification of footwear parts from China
Follow N282311
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.