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The tariff classification of footwear from India
Issued April 18, 2019 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N303797 (April 18, 2019)
Tariff classification
HTS codes: 6402.91.4067
Headings: 6402
Product description
Your sample will be returned. The submitted sample is a pair of “cowboy style” children’s closed-toe, closed-heel, above the ankle, below the knee, slip-on boots. Each upper is made from rubber/plastics and the outer soles are made from rubber. Each boot measures approximately 10 inches in height, including the heel. They are not “protective,” do not have metal toe caps, and do not contain foxing or foxing-like bands.
CBP rationale
The applicable subheading for the children’s boots will be 6402.91.4067, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for 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
N303797 April 18, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.91.4067 Mr. C.J. Erickson Cowan, Liebowitz & Latman, P.C. JFK Airport Office 2016 Linden Blvd. Suite 18 Elmont, NY 11003 RE: The tariff classification of footwear from India Dear Mr. Erickson: In your letter dated April 2, 2019, you requested a tariff classification ruling on behalf of your client, Jama Corp. Your sample will be returned. The submitted sample is a pair of “cowboy style” children’s closed-toe, closed-heel, above the ankle, below the knee, slip-on boots. Each upper is made from rubber/plastics and the outer soles are made from rubber. Each boot measures approximately 10 inches in height, including the heel. They are not “protective,” do not have metal toe caps, and do not contain foxing or foxing-like bands. The applicable subheading for the children’s boots will be 6402.91.4067, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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