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The tariff classification of a woman’s boot from China
Issued July 18, 2023 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N333673 (July 18, 2023)
Tariff classification
HTS codes: 6405.90.9060
Headings: 6405
Product description
The item is a woman’s western-style boot identified as “LOURDEZF.” The majority of the external surface area of the upper (esau) consists of textile material that is completely obscured with glass stones of varying sizes. The balance of the esau is rubber/plastics (PU) at the topline and over the toes. The outer sole has a faux leather stacked heel and rubber/plastics touching the ground. The value is over $12 per pair.
CBP rationale
The applicable subheading for style name “LOURDEZF” will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other.
Full text
N333673 July 18, 2023 CLA-2-64:OT:RR:NC:N2 247 CATEGORY: Classification TARIFF NO.: 6405.90.9060 Ms. Tina Fang Steve Madden, Ltd. 52-16 Barnett Avenue Long Island City, NY 11104 RE: The tariff classification of a woman’s boot from China Dear Ms. Fang: In your letter dated June 21, 2023, you requested a tariff classification ruling. The sample submitted was examined and is being returned. The item is a woman’s western-style boot identified as “LOURDEZF.” The majority of the external surface area of the upper (esau) consists of textile material that is completely obscured with glass stones of varying sizes. The balance of the esau is rubber/plastics (PU) at the topline and over the toes. The outer sole has a faux leather stacked heel and rubber/plastics touching the ground. The value is over $12 per pair. The applicable subheading for style name “LOURDEZF” will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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