Customs Reclassifies Boot, Tariff Increases from 4.6% to 37.5%

At issue was whether the boots are classified in subheading 6401.92.60, Harmonized Tariff Schedule of the United States ("HTSUS"), as waterproof footwear having soles and uppers with an external surface area of over 90% polyvinyl chloride, with rate of duty of 4.6%, or, as other waterproof footwear of subheading 6401.92.90, HTSUS, with rate of duty of 37.5%.

Read the decision at Customs Bulletin Vol. 48 No. 38 (beginning on page 24)