CBP Ruling N287683 — The tariff classification of footwear from China

Tariff classification

Headings: 6401

Product description

The submitted boots will be returned to you. Style 909 Tall Yachting Boot and Style 901 Short Cruising Boot are unisex, closed-toe, closed-heel, above-the ankle, below-the-knee, waterproof boots. Style 909 Tall Yachting Boot features a polyurethane coated textile containing a draw cord lace sewn around the topline of the boot and measures approximately 15-inches in height. Style 901 Short Cruising Boot measures 10 inches in height. The uppers and outer soles are made from 100 percent rubber assembled by dip molding and vulcanization. The boots are supported or lined with a polyester textile material have removable cushion inner soles. The outer soles are razor cut for a non-slip and non-marking grip. Foxing bands completely encircle the perimeter of the outer soles and uppers. The boots are protective against water.

CBP rationale

The applicable subheading for Style 909 and Style 901 will be 6401.92.9060, 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: other footwear: covering the ankle but not covering the knee: other: other: other.

Full text

N287683 July 21, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Ms. Melinda Lilly Future Forwarding 4380 International Parkway Suite C Atlanta, GA 30354 RE: The tariff classification of footwear from China Dear Ms. Lilly: In your letter dated June 23, 2017 you requested a tariff classification ruling on behalf of Gill North America Ltd. The submitted boots will be returned to you. Style 909 Tall Yachting Boot and Style 901 Short Cruising Boot are unisex, closed-toe, closed-heel, above-the ankle, below-the-knee, waterproof boots. Style 909 Tall Yachting Boot features a polyurethane coated textile containing a draw cord lace sewn around the topline of the boot and measures approximately 15-inches in height. Style 901 Short Cruising Boot measures 10 inches in height. The uppers and outer soles are made from 100 percent rubber assembled by dip molding and vulcanization. The boots are supported or lined with a polyester textile material have removable cushion inner soles. The outer soles are razor cut for a non-slip and non-marking grip. Foxing bands completely encircle the perimeter of the outer soles and uppers. The boots are protective against water. The applicable subheading for Style 909 and Style 901 will be 6401.92.9060, 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: other footwear: covering the ankle but not covering the knee: other: other: 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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