In NY N336132, CBP classified styles M Pro Winter Reboot and M Summit Winter Reboot in heading 6402, HTSUS, specifically in subheading 6402.91.50, HTSUS, which provides for “[o]ther 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.” CBP has reviewed NY N336132 and has determined the ruling letter to be in error. It is now CBP’s position that the men’s footwear at issue is properly classified, in subheading 6402.19.90, HTSUS, which provides for “[o]ther footwear with outer soles and uppers of rubber or plastics: Sports footwear: Other: Other: Valued over $12/pair.”
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