The tariff classification of footwear from China
Issued September 10, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6405.90.9060
Headings: 6405
Product description
You have submitted two samples identified as style # 5716247C- Frogg Toggs Classic II Rubber Hipper Lug Sole Brown and style #5715243C Frogg Toggs Classic II rubber Chest Wader Lug Sole Brown. In addition, you also submitted two videos showing the manufacturing process of the outer soles, and private laboratory reports identifying the materials used to manufacture the outer soles. Your samples will be returned. Style # 5716247C- Frogg Toggs Classic II Rubber Hipper Lug Sole Brown is man’s hip-high fishing/wading boot. The upper of the item extends from the top of the outer sole, continues above the ankle, and knee, to the hips. It comprises a flexible shaft attached to a molded/vulcanized above the ankle boot. Rubber/plastics straps with adjustable looped textile buckle straps on the lateral sides at the topline secures the boot to an article of clothing. The constituent material of the upper is rubber/plastics. Style #5715243C Frogg Toggs Classic II Rubber Chest Wader Lug Sole Brown is a man’s chest height fishing wader with permanently attached molded vulcanized boots. The sample’s upper covers the entire leg and extends to the chest of the wearer. The rubber/plastics outer soles of both items are made by inserting pre-cut pieces of leather into the bottom of the outer sole mold under the forefoot and heel. They are covered with precut pieces of rubber/plastic, and laminating/molded together. The leather layer covers the majority of the outer sole in contact with the ground and is considered to be the constituent material of the outer sole. The outer sole units contain steel shanks for strength and support.
CBP rationale
The applicable subheading for style # 5716247C- Frogg Toggs Classic II Rubber Hipper Lug Sole Brown and style #5715243C Frogg Toggs Classic II rubber Chest Wader Lug Sole Brown will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other.
Full text
N305793 September 10, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.90.9060 Mr. Richard R. Walker V. Alexander & Co 110 Tyson Blvd, Suite 202 Alcoa, TN 37801 RE: The tariff classification of footwear from China Dear Mr. Walker: In your letters dated June 13, 2019 and August 14, 2019, you requested a tariff classification ruling on behalf of your client, Guntersville Breathables Incorporated. You have submitted two samples identified as style # 5716247C- Frogg Toggs Classic II Rubber Hipper Lug Sole Brown and style #5715243C Frogg Toggs Classic II rubber Chest Wader Lug Sole Brown. In addition, you also submitted two videos showing the manufacturing process of the outer soles, and private laboratory reports identifying the materials used to manufacture the outer soles. Your samples will be returned. Style # 5716247C- Frogg Toggs Classic II Rubber Hipper Lug Sole Brown is man’s hip-high fishing/wading boot. The upper of the item extends from the top of the outer sole, continues above the ankle, and knee, to the hips. It comprises a flexible shaft attached to a molded/vulcanized above the ankle boot. Rubber/plastics straps with adjustable looped textile buckle straps on the lateral sides at the topline secures the boot to an article of clothing. The constituent material of the upper is rubber/plastics. Style #5715243C Frogg Toggs Classic II Rubber Chest Wader Lug Sole Brown is a man’s chest height fishing wader with permanently attached molded vulcanized boots. The sample’s upper covers the entire leg and extends to the chest of the wearer. The rubber/plastics outer soles of both items are made by inserting pre-cut pieces of leather into the bottom of the outer sole mold under the forefoot and heel. They are covered with precut pieces of rubber/plastic, and laminating/molded together. The leather layer covers the majority of the outer sole in contact with the ground and is considered to be the constituent material of the outer sole. The outer sole units contain steel shanks for strength and support. The applicable subheading for style # 5716247C- Frogg Toggs Classic II Rubber Hipper Lug Sole Brown and style #5715243C Frogg Toggs Classic II rubber Chest Wader Lug Sole Brown will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5 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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