CLA-2-64:RR:SP:247
Ms. Sonya K. Linger
Rocky Brands, Inc.
39 East Canal Street
Nelsonville, OH 45764
RE: The tariff classification of work footwear
Dear Ms. Linger:
In your letter dated June 13, 2007, you requested a tariff classification ruling for an item that you refer to as a “work oxford.”
The submitted sample, identified as women’s “Slipgrips, style 7364R” is a below-the-ankle, lace-up shoe with an outer sole of rubber or plastics and an upper that you state is 51 percent leather. The shoe features a specially designed, relatively rigid, outer sole that is described as slip and oil resistant. You have supplied a catalog indicating that the shoes are designed and marketed specifically to consumers working in the food service, cruise ship and healthcare industries.
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, “Slipgrips, style 7364R” is “work footwear” for tariff classification purposes.
The applicable subheading for women’s “Slipgrips, style 7364R” 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.
“Slipgrips, style 7364R” meets 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/.
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