CLA-2-64:OT:RR:NC:N2 247
Alan H. Woodruff
Galaxy Active, LLC
1411 Broadway
New York, NY 10018
RE: The tariff classification of protective footwear from China
Dear Mr. Woodruff:
In your letter dated December 17, 2025, you requested a tariff classification ruling. The samples submitted
with your request were examined and will be returned.
Styles CE20304WBG "Duck Boot Low," CE20050WTS "Duck Boot," CE20496WG "Dublin," CE20502MB
"Drake," and CE20495WE "Denver" are “duck boot” style footwear that are protective against wet weather.
(See November 17, 1993, Customs Bulletin, Vol. 27, No. 46, Treasury Decision (T.D.) 93-88, for definition
of Protective footwear.)
All of the styles have rubber or plastic molded “bottoms” that incorporate an outer sole and upper portions
that cover the top and sides of the foot. In your letter you asked where the upper and outer sole are located
on footwear with this type of molded construction. The Explanatory Notes to Chapter 64 of the Harmonized
Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the
international level. They define the outer sole as "that part of the footwear which, when in use, is in contact
with the ground." Thus, only the lower surface of the bottoms can properly be called the "outer sole." The
Explanatory Notes define the upper as the part of the shoe or boot above the sole. However, in certain
footwear with plastic molded soles, a single piece of material is used to form the sole and either the whole or
part of the upper. In such cases, the upper is the portion of the shoe or boot which covers the sides and top of
the foot. The size of the upper varies between different types of footwear. If the upper consists of two or
more materials, classification is determined by the constituent material which has the greatest external
surface area (See Chapter 64, HTSUS, Note 4(a) and 4(b).) The lining has no effect on classifications.
Style CE20304WBG "Duck Boot Low" is a woman’s boot with an upper consisting of molded rubber/plastic
(r/p) around the top and sides of the foot, leather around the ankle, a gusseted leather tongue, and a felted
textile collar. You state in your letter this style has a topline that is below the ankle. Examination of the
sample found the topline exists above the ankle. The boot is secured to the foot by a woven textile lace
threaded through three pairs of metal eyelets. Style CE20050WTS "Duck Boot" is a woman’s boot with an
upper consisting of molded r/p around the top and sides of the foot, leather around the ankle, a leather tongue,
and a felted textile collar. The boot is secured to the foot by a woven textile lace threaded through five pairs
of metal eyelets. Style CE20496WG "Dublin" is a woman’s, over the ankle, slip-on boot. The upper consists
of r/p around the ankle with elastic gore (textile) on the medial and lateral sides of the ankle. Style
CE20502MB "Drake" is a man’s, below the ankle, slip-on shoe. The upper has a leather collar with elastic
gore (textile) on either side of the vamp. Style CE20495WE "Denver" is a below the ankle woman’s shoe. It
has a leather lace that is threaded through six pairs of metal eyelets around the felt collar and tied in a
non-functional bow at the front of the foot. All of the styles are lined with textile fabric and assembled by
stitching the leather and textile components to the r/p bottoms. They do not have foxing or foxing-like bands.
The applicable subheading for style CE20304WBG "Duck Boot Low," style CE20050WTS "Duck Boot,"
and style CE20496WG "Dublin" over the ankle boots will be 6402.91.5050, HTSUS, which provides for
other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other:
other: 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: for women: other. The rate of duty will be 37.5 percent ad
valorem.
The applicable subheading for style CE20502MB "Drake," the man’s, below the ankle, slip-on shoe will be
6402.99.3320, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics:
other footwear: other: other: other: 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: for men: other. The rate of
duty will be 37.5 percent ad valorem.
The applicable subheading for style CE20495WE "Denver,” a below the ankle, woman’s shoe will be
6402.99.3350, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics:
other footwear: other: other: other: 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: for women: other. The rate of
duty will be 37.5 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 Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 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,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division