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CBP Proposes to Triple Tariff Rate on Fishing Waders

Friday, August 18, 2017
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection is proposing to reclassify a men’s fishing wader with boots attached as footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of textile materials under HTSUS 6404.20.60 (37.5 percent duty) rather than as other footwear under HTSUS 6405.20.9030 (12.5 percent duty). CBP explains that the constituent material of the outer sole is composition leather and that the item is therefore more specifically described by the terms of heading 6404. CBP also states that HTSUS 6404.20.40 is inapplicable because it is limited to footwear with fabric uppers and leather or composition leather soles that are not over 50 percent by weight of textile materials, rubber, and plastics, whereas the item at issue is mostly made of such materials.

Ruling NY N276141 would be revoked to reflect this change. Comments on this proposed revocation are due no later than Sept. 15.

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