The Product
- A replacement boot band made of silicone, shaped as a flat, continuous circular loop with uniform width and thickness.
- It lets the wearer tuck their pants over the boot and secure them under the band.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Boot band, Style #60002 | HTS 3926.20.9050 | other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Other: Other: Other |
Explanation
CBP first asked whether silicone is rubber. Note 4 to Chapter 40 describes synthetic rubber as an unsaturated synthetic substance that vulcanization with sulfur can irreversibly turn into a non-thermoplastic material. Silicone isn't unsaturated, so it can't be cross-linked with sulfur, and the letter finds it isn't rubber for tariff classification.
CBP placed the band on the plastics line for articles of apparel and clothing accessories. The band is silicone, and the letter describes a boot band as a strap or elastic band worn around the top of a boot or shoe to keep pant legs in place or stop them riding up.
Headings CBP ruled out
- Rubber bands of vulcanized rubber (heading 4016): CBP disagreed because silicone isn't rubber for tariff classification purposes.
- Parts of footwear (heading 6406): The band isn't a component or part of a boot, and it isn't similar to a gaiter, a larger and more substantial protective covering that wraps around the ankle and lower leg over the top of the boot.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is the band made of silicone?
- Is it a flat, continuous loop with uniform width and thickness?
- Is it worn around the top of a boot or shoe to keep pant legs in place?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3926.20.9050 | ✓ Still in the schedule | Heading 3926 › Articles of apparel and clothing accessories (including gloves, mittens and mitts) | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N294907 (a headband), N304804 (a jacket) and N303069 (a men's jacket) are on the same line. N336251 (a women's belt), N342362 and N342887 (each a birthday sash), N312382 (gloves) and N349859 (leaflets and LDPE gloves) cite the same subheading for articles of apparel and clothing accessories of plastics.
- N336251November 21, 2023Women’s belt from China3926.20.9050
- N342362September 24, 2024Birthday sash from China3926.20.9050
- N342887October 22, 2024Birthday sash from China3926.20.9050
- N349859June 24, 2025Leaflets and LDPE gloves from China3926.20.4010, 4901.10.0040
- N294907March 27, 2018Headband from China3926.20.9050
- N312382June 30, 2020Gloves from China3926.20.1020
- N304804July 3, 2019Jacket from China3926.20.9050
- N303069March 14, 2019Men’s jacket from China3926.20.9050
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N361710 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms