RE: The tariff classification of a man’s waterproof boot from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N363599 August 19, 2026 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.90.9060 William Maloney Sandler, Travis & Rosenberg, P.A. 286 Madison Avenue, Suite 1200 New York, NY 10017 RE: The tariff classification of a man’s waterproof boot from China Dear Mr. Maloney: In your letters dated June 8, 2026, and July 23, 2026, you requested a tariff classification ruling on behalf of your client, Kuiu, LLC. Your first letter was withdrawn as requested, samples were received. In this resubmitted ruling request, new samples were received and examined. The merchandise under consideration is identified as style# 87013, “Insulated Extreme Cold Boot.” It is an above-the-ankle man’s waterproof boot with two pull loops at the topline. The external surface area of the boot’s upper is comprised primarily of rubber/plastic. The rubber/plastics lugged outer sole has a thick application of leather flocking covering most of the outer sole that contacts the ground. The leather material is visible and tactile on the surface and completely obscures the rubber/plastics underneath. The constituent material of the outer sole is considered “other than rubber/plastics.” The applicable subheading for style# 87013, “Insulated Extreme Cold Boot.” 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. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (“CSMS”) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (“CFR”), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (“CBP”) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Code of Federal Regulations (19 CFR. 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 Michael Capanna at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division