CBP Ruling N291549 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

A sample, and details about the construction of the footwear, and identity of the materials accompanied your second submission. Your sample was examined and will be returned. Style # S18-SS-708-1A is a man’s, closed toe/closed heel, above-the-ankle, below-the-knee boot measuring approximately 9 inches high. The thick outer sole is comprised of rubber or plastics. The external surface area of the upper (ESAU) is predominantly a nylon, camouflage print, textile that has been laminated to leather. The textile material completely obscures the leather making textile the constituent material of the upper. It has a rubber/plastics toe counter, a nylon heel tab, a cushioned collar, a tongue, and 5 eyelets and 3 hooks on each side into which a lace is threaded. The boot is labeled “waterproof” on the lateral side and

CBP rationale

The applicable subheading of style # S18-SS-708-1A will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12.

Full text

N291549 November 14, 2017 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9030 Mr. Juno Yoon TEN14 International LLC 96 Linwood Plaza #321 Fort Lee, NJ 07024 RE: The tariff classification of footwear from China Dear Mr. Yoon: In your letters dated September 9, 2017 and October 26, 2017, you requested a tariff classification ruling. A sample, and details about the construction of the footwear, and identity of the materials accompanied your second submission. Your sample was examined and will be returned. Style # S18-SS-708-1A is a man’s, closed toe/closed heel, above-the-ankle, below-the-knee boot measuring approximately 9 inches high. The thick outer sole is comprised of rubber or plastics. The external surface area of the upper (ESAU) is predominantly a nylon, camouflage print, textile that has been laminated to leather. The textile material completely obscures the leather making textile the constituent material of the upper. It has a rubber/plastics toe counter, a nylon heel tab, a cushioned collar, a tongue, and 5 eyelets and 3 hooks on each side into which a lace is threaded. The boot is labeled “waterproof” on the lateral side and you state it has a waterproof lining. However, when submerged in a small amount of water, the water entered the interior of the boot almost immediately. The boot would not be considered “protective” against water. You provided an F.O.B. value of over $12 per pair. The applicable subheading of style # S18-SS-708-1A will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12.00/pair: for men. The rate of duty will be 9 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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