The submitted sample, identified by the importer as style # KF 123, is a pair of men’s closed toe/closed heel, lace-up boots measuring 8 inches high with an outer sole of rubber or plastics. The external surface area of the upper is 80% non-vegetable textile and 20% rubber or plastics. The boots have a faux fur lining that is over 2 inches thick. The boots are completely water resistant because they have been treated with durable water repellant (DWR). The F.O.B. value is $24 per pair. What is the CLASSIFICATION of these boots?
A. 6401.92.9060
B. 6402.91.5020
C. 6403.99.6075
D. 6404.19.2030
E. 6404.19.2090
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: D
Citation: HTSUS 6404.19.2030
[/bg_collapse]