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Duties on two styles of closed-toe/closed-heel men’s winter boots are slated to get lowered under a U.S. Customs & Border Protection (CBP) reclassification.
A proposal for reclassification was listed in a June 25 Customs Bulletin and Decisions notice. CBP is seeking commentary for the proposed change, which has to be received on or before July 25, 2025. The change would revoke a New York letter ruling from November 2023, and become effective 60 days after the June 25 publication date. Once the change is effective, the duty would be lowered to 9 percent from its current rate of 37.5 percent.
The original New York letter ruling from November 2023, in response to an October 2023 letter from VF Corp.‘s The North Face division, had classified the Vietnam-made men’s boots as protective footwear. The November letter stated that the F.O.B. provided by the VF brand was $55 a pair.
The two men’s boots cover the ankle, but not the knee. While similar in style and construction, the two differ in the types of closure. One boot uses a cinch cord at the topline and the other boot has two fasteners that closes on the side.
The NY ruling letter noted that the external uppers are of 88.6 percent rubber or plastics and 11.4 percent textile material, with outer soles that have grips for traction and provide for the attachment of spikes, cleats or crampons for use in climbing or walking on an icy surface. While the boots are well-insulated and water-resistant, they do not incorporate metal toe caps.
The CBP has determined that the original NY ruling letter — using the classification for footwear that includes protection against water, oil, grease, chemicals or cold or inclement weather — made an erroneous conclusion. Reclassification will have the boots fall under a provision in the Harmonized Tariff Schedule of the United States that provides for “[o]ther footwear with outer soles and uppers of rubber or plastics: Sports footwear” that’s valued at “over $12/pair.”
The CBP reviewed the classification in response to a North Face brand request from February 2024 seeking reconsideration of the the NY ruling letter determination.
In the CBP response letter, it noted that North Face indicated that the boots “are intended to be worn while mountaineering and/or ice climbing [and that they are] not practical for everyday wear, nor are they designed to be worn as typical hiking boots.” In addition, North Face will market the boots as “high performance footwear designed for adventurous outdoor pursuits including glacier, arctic, and snowshoe expeditions.”
The CBP concluded that both North Face boots, the M Pro Winter Reboot and the M Summit Winter Reboot, “meet the requirements of ‘sports footwear’ [as both are] designed for a sporting activity.”
