U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6406.10.9040
$7.4M monthly imports
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Ruling Age
34 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly
The tariff classification of three scuba boot uppers fromTaiwan, China and Thailand.
NY 867784 October 30, 1991 CLA-2-64:S:N:N3-D:346-SM 867784 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Mr. Steve Liptak Inter-Maritime Forwarding Co., Inc. 156 William Street New York, New York 10038 RE: The tariff classification of three scuba boot uppers from Taiwan, China and Thailand. Dear Mr. Liptak: This is in response to your request for a tariff classification ruling dated October 10, 1991, received here on 10/16/91, on behalf of your client, Sheico USA, Inc. The samples that have been submitted are three scuba booties (your styles 1, 2 and 3). All three uppers are made primarily of pieces of laminated fabric consisting of neoprene sandwiched between two textile layers. The underfoot, also of this laminated fabric, is stitched on. No shaping has taken place by lasting or otherwise. Bootie Style 1 is below the ankle, approximately 3 1/12 inches high. Bootie Style 2 is above the ankle, approximately 8 inches high. Bootie Style 3 is below the ankle, approximately 3 inches high. We assume the textile fabric used is made of man-made fibers. We note that you have stated that all three booties will be further manufactured into footwear in the U.S. by attaching simultaneously injection soles. Due to the exposed stitching which attaches the underfoot, we believe the samples would be of little practical use without the addition of an outersole. The applicable HTS subheading for all three "uppers" will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for "unformed" uppers, whose external surface is still 50% or more textile materials after every leather, rubber and plastic accessory and reinforcement present is included as part of the upper's external surface; and in which, in the aggregate of the textile materials present on the outside layer, the man-made fibers weigh more than the cotton fibers, or the wool and/or fine animal hair fibers, or any other single type of fiber. The duty rate will be 9% ad valorem. HTS 6406.10.9040 falls within textile category designation 669. Based upon international textile trade agreements, products of Taiwan, China and Thailand are presently subject to visa requirements The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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