CBP Ruling N303681 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

Your sample will be returned. The submitted sample, model number M60-K740M, is a woman’s closed toe and closed heel, above-the-ankle, below-the-knee, fashion boot. It measures approximately nine inches tall and has a functional slide fastener on the medial side. The upper is constructed from textile that is manufactured to give the feel and appearance of suede. A large cuff consisting of long polyester pile covers the shaft. An approximately four inch long “strap” extending down from the topline is decorated with a large circular rhinestone buckle. The entire boot is lined with faux fur, including under the foot. However the lining is not ¼ inch thick. Therefore it is not considered “protective” against cold weather. The outer sole is constructed from rubber and plastic with deep tread and a separately applied, simulated, stacked heel.

CBP rationale

The applicable subheading for style M60-K740M will be 6404.19.9060, 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: other: other: valued over $12/pair: for women.

Full text

N303681 April 19, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Anna Hoffman Colony Brands, Inc. 1112 7th Avenue Monroe, WI 53566 RE: The tariff classification of footwear from China Dear Ms. Hoffman: In your letter dated March 28, 2019, you requested a tariff classification ruling. Your sample will be returned. The submitted sample, model number M60-K740M, is a woman’s closed toe and closed heel, above-the-ankle, below-the-knee, fashion boot. It measures approximately nine inches tall and has a functional slide fastener on the medial side. The upper is constructed from textile that is manufactured to give the feel and appearance of suede. A large cuff consisting of long polyester pile covers the shaft. An approximately four inch long “strap” extending down from the topline is decorated with a large circular rhinestone buckle. The entire boot is lined with faux fur, including under the foot. However the lining is not ¼ inch thick. Therefore it is not considered “protective” against cold weather. The outer sole is constructed from rubber and plastic with deep tread and a separately applied, simulated, stacked heel. You state that the value per pair is $27.50. The applicable subheading for style M60-K740M will be 6404.19.9060, 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: other: other: valued over $12/pair: for women. 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

View original on CBP CROSS →