CBP Ruling N284527 — The tariff classification of footwear from China

Tariff classification

Headings: 6401

Product description

Your samples will be returned. The submitted sample, identified as style # 72131 “Journey II,” is a man’s, vulcanized, waterproof, close toe/closed heel, below-the-ankle, slip-on boot with an outer sole of rubber/plastics. The external surface area of the upper (ESAU) consists of rubber/plastics and textile gore on the medial and lateral sides. The rubber/plastics predominates but makes up less than 90 percent. The sample was physically examined to verify the top line rests below the ankle.

CBP rationale

The applicable subheading for style # 72131 “Journey II will be 6401.99.3000, 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; which does not cover the ankle or knee; designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals, or cold or inclement weather: designed for use without closures.

Full text

N284527 April 19, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6401.99.3000 Ms. Erika Lyn Bremer Weyco Group Inc. P.O. Box 1188 Milwaukee, WI 53201 RE: The tariff classification of footwear from China Dear Ms. Bremer: In your letters dated December 6, 2016, and March 15, 2017, you requested a tariff classification ruling. Your samples will be returned. The submitted sample, identified as style # 72131 “Journey II,” is a man’s, vulcanized, waterproof, close toe/closed heel, below-the-ankle, slip-on boot with an outer sole of rubber/plastics. The external surface area of the upper (ESAU) consists of rubber/plastics and textile gore on the medial and lateral sides. The rubber/plastics predominates but makes up less than 90 percent. The sample was physically examined to verify the top line rests below the ankle. You state the shoe has an inner bootie made of polyester textile which is fabric cemented to the rubber/plastic. You’ve provided an F.O.B. value of $23.45 or $24.10 per pair depending on color. The applicable subheading for style # 72131 “Journey II will be 6401.99.3000, 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; which does not cover the ankle or knee; designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals, or cold or inclement weather: designed for use without closures. The rate of duty will be 25 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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