The tariff classification of footwear from China
Active· CBP ruling HQ N258841· Issued 2014-12-03
Ruling text
N258841 December 3, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.8051 Mr. Jeff Thayer Triple T Trading Ltd. P.O. Box 124 6026 31st Ave NE Marysville, WA 98271 RE: The tariff classification of footwear from China Dear Mr. Thayer: In your letters dated February 25, 2014, and October 27, 2014, you requested a tariff classification ruling. The item under consideration is a woman’s above-the-ankle boot, identified as style # 914021W. The outer sole is rubber and plastic with non-durable textile. The upper consists of sewn rubber or plastic pieces covering the top and sides of the foot, the heel area, and the eye stays. The eye stays are secured to the foot portions and to rubber or plastics trim near the top of the boot. A knit or woven textile covers the medial and lateral sides, with faux-fur around the topline. In your February letter you stated the surface area of the upper was predominantly textile and the outer sole was textile. You suggested classification under 6404.19.8760 Harmonized Tariff Schedule of the United States (HTSUS), the provision for footwear with textile uppers. We disagree. In subsequent email correspondence you state the upper is, in fact, 66 percent rubber or plastics and 34 percent textile. The boot will be classified as having a predominantly rubber or plastics upper. The boot is neither protective from cold nor water and is valued over $6.50 but not over $12.00 per pair. The applicable subheading for the woman’s boot-style # 914021W will be 6402.91. 8051, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area does not measure over 90% rubber and/or plastics (including accessories or reinforcements) which does not have a foxing-like band; which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: valued over $6.50 but not over $12/pair: other: for women: other. The rate of duty will be 90 cents/pair + 20 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 http://www.usitc.gov/tata/hts/. 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N258841, retrieved 2026-10-12T06:00:06Z, republished verbatim. This digest is informational; only CBP issues binding rulings.