CBP Ruling N287979 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

Your samples will be returned as requested. You have submitted an independent laboratory report. The submitted half pair samples identified two style numbers 10009345 and 10008938 as Women’s Lunata Lace-up boots. The closed toe/closed heel, above-the-ankle, lace-up, platform high-heel boots have an outer sole of rubber or plastics. The boots measure approximately 6.5 inches high. There is no foxing or foxing-like band nor is it “protective.” The external surface area of the upper is over 90 percent rubber or plastics as confirmed by a submitted laboratory report.

CBP rationale

The applicable subheading for style numbers 10009345 and 10008938 Women’s Lunata Lace-up boots, will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear in which both the upper and outer sole’s external surface is rubber or plastics; which covers the ankle; in which the upper’s external surface area measures over 90 percent rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather.

Full text

N287979 July 28, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6402.91.4050 Ms. Anita K. Lee TOMS Shoes, LLC 5404 Jandy Place Los Angeles, CA 90066 RE: The tariff classification of footwear from China Dear Ms. Lee: In your letter dated June 6, 2017, you requested a tariff classification ruling. Your samples will be returned as requested. You have submitted an independent laboratory report. The submitted half pair samples identified two style numbers 10009345 and 10008938 as Women’s Lunata Lace-up boots. The closed toe/closed heel, above-the-ankle, lace-up, platform high-heel boots have an outer sole of rubber or plastics. The boots measure approximately 6.5 inches high. There is no foxing or foxing-like band nor is it “protective.” The external surface area of the upper is over 90 percent rubber or plastics as confirmed by a submitted laboratory report. The applicable subheading for style numbers 10009345 and 10008938 Women’s Lunata Lace-up boots, will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear in which both the upper and outer sole’s external surface is rubber or plastics; which covers the ankle; in which the upper’s external surface area measures over 90 percent rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6 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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