CBP Ruling N286908 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample will be returned to you. The submitted sample, identified as style name Emilio, is a boy’s closed-toe, closed-heel, boot that measures approximately 5 inches in height, and covers the ankle. The upper is made from 100 percent faux leather (rubber or plastics). It is completely lined inside, including the toe and underfoot, with plush faux wool. It is protective against the cold. The shoe features both a frontal lace-up closure and a zipper closure on the medial side. It does not contain a protective metal toe-cap. Sewn to a portion of the heel is a faux suede overlay that is embossed with a circular logo. The outer sole is made from 100 percent polyurethane and the shoe has a foxing or foxing-like band. You provided a value of over $12/pair.

CBP rationale

The applicable subheading for Style Emilio will be 6402.91.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear 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: other.

Full text

N286908 June 30, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.5090 Ms. Julie Vair Expeditors Tradewin LLC 1015 Third Avenue 7th Floor Seattle, WA 98104 RE: The tariff classification of footwear from China Dear Ms. Vair: In your letter dated May 31, 2017 you requested a tariff classification ruling on behalf of DSW INC. The submitted sample will be returned to you. The submitted sample, identified as style name Emilio, is a boy’s closed-toe, closed-heel, boot that measures approximately 5 inches in height, and covers the ankle. The upper is made from 100 percent faux leather (rubber or plastics). It is completely lined inside, including the toe and underfoot, with plush faux wool. It is protective against the cold. The shoe features both a frontal lace-up closure and a zipper closure on the medial side. It does not contain a protective metal toe-cap. Sewn to a portion of the heel is a faux suede overlay that is embossed with a circular logo. The outer sole is made from 100 percent polyurethane and the shoe has a foxing or foxing-like band. You provided a value of over $12/pair. The applicable subheading for Style Emilio will be 6402.91.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear 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: 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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