CBP Ruling N288065 — The tariff classification of footwear from India

Tariff classification

Headings: 6402

Product description

Your sample will be returned. The submitted sample identified as style # 017/52 is a children’s closed toe/closed heel, above-the-ankle, below-the-knee, cowboy-styled boot, with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is over 90 percent rubber and plastics. The boot measures approximately 4 ½ inches in height. The thinly lined boot features two functional hook and loop closures located at the back. There is no foxing or foxing like band and the boot is not considered “protective.”

CBP rationale

The applicable subheading for style # 017/52 will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area is over 90 percent rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except 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

N288065 August 9, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6402.91.4061 Mr. C.J. Erickson Cowan Liebowitz & Latman, P.C. 1133 Avenue of the Americas New York, NY 10036 RE: The tariff classification of footwear from India Dear Mr. Erickson: In your letter dated July 7, 2017, you requested a tariff classification ruling on behalf of your client, Jama Corporation. Your sample will be returned. The submitted sample identified as style # 017/52 is a children’s closed toe/closed heel, above-the-ankle, below-the-knee, cowboy-styled boot, with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is over 90 percent rubber and plastics. The boot measures approximately 4 ½ inches in height. The thinly lined boot features two functional hook and loop closures located at the back. There is no foxing or foxing like band and the boot is not considered “protective.” The applicable subheading for style # 017/52 will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area is over 90 percent rubber and/or plastics (including accessories and reinforcements); except footwear having a foxing or a foxing-like band and except 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 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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