CLA-2-64:RR:SP:247
Ms. Sarah O’Hare O’Neal
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of work footwear
Dear Ms. O’Neal:
In your letter dated January 29, 2007, you requested a tariff classification ruling on behalf of E.S. Originals for five styles of “TreadSafe” slip-resistant, leather, work footwear.
The submitted samples, identified as women’s style Simone and Helen and men’s style Simon, Tyler and Manage are low-cut work shoes with outer soles of rubber or plastics and uppers of leather. Styles Simone, Simon, Tyler and Manage are lace-up shoes and style Helen has a hook & loop closure system. The shoes all feature a specially designed, relatively rigid, outer sole that is described as slip and oil resistant. The shoes are marketed for employees in the medical and restaurant industries and, you state, other industrial sites.
Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), Statistical Note 1. (a) provides that for the purposes of this chapter the expression “work footwear” encompasses, in addition to footwear having a metal toe-cap, specialized footwear for men or for women that:
has outer soles of rubber or plastics, and
is of a kind designed for use by persons employed in occupations, such as those related to the agricultural, construction, industrial, public safety and transportation sectors, that are not conducive to the use of casual, dress, or similar lightweight footwear, and
has special features to protect against hazards in the workplace (e.g. resistance to chemicals, compression, grease, oil, penetration, slippage, or static buildup).
Work footwear does not cover:
sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like;
footwear designed to be worn over other footwear;
footwear with open toes or open heels; or
footwear, except footwear of heading 6401, of the slip-on type or other footwear that is held to the foot without the use of laces or a combination of laces and hooks or other fasteners.
In this regard, women’s style Simone and Helen and men’s style Simon, Tyler and Manage are “work footwear” for tariff classification purposes.
The applicable subheading for women’s style Simone and Helen will be 6403.99.9015, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: for other person: valued over $2.50/pair, work footwear. The general rate of duty will be 10 percent ad valorem.
The applicable subheading for men’s style Simon, Tyler and Manage will be 6403.99.6025, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: for men, youths and boys, work footwear. The general rate of duty will be 8.5 percent ad valorem.
As you note, all five subject styles meet the description under HTSUS subheading 9902.22.52 which provides a temporary free rate of duty for work footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle (provided for in subheading 6403.99.60 or 6403.99.90 entered or withdrawn from warehouse on or before 12/31/2009.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division