The tariff classification of footwear from China
Issued April 18, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N284524 (April 18, 2017)
Tariff classification
HTS codes: 6401.10.000
Headings: 6401
Product description
, dba Good Soles. Your electronically submitted photograph shows two styles of men’s, closed toe/closed heel, above-the-ankle, below-the knee, molded waterproof boots. The external surface area, of the uppers (ESAU) and outer soles, is rubber and plastics.
CBP rationale
The applicable subheading for the waterproof rubber work boots will be 6401.10.0000, 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; and which has a protective metal toe-cap.
Full text
N284524 April 18, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6401.10.000 Ms. Mary Beth Wangler McKinley International Corp PO Box 2028 Coppell, TX 75019 RE: The tariff classification of footwear from China Dear Ms.Wangler: In your electronic letter dated March 16, 2017, you requested a tariff classification ruling on behalf of Gundry Sales & Marketing Inc., dba Good Soles. Your electronically submitted photograph shows two styles of men’s, closed toe/closed heel, above-the-ankle, below-the knee, molded waterproof boots. The external surface area, of the uppers (ESAU) and outer soles, is rubber and plastics. You state that they have protective steel “toes” and are used for work purposes. You suggest classification of these boots under 6402.91.0500, Harmonized Tariff Schedule of the United States (HTSUS) which provides for other footwear. We disagree. The waterproof boots are molded and the uppers are not fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. Therefore, the boots will be classified elsewhere. The applicable subheading for the waterproof rubber work boots will be 6401.10.0000, 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; and which has a protective metal toe-cap. The general 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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