CLA-2-64:OT:RR:NC:SP:247
Ms. Jane A. Sheridan
Brown Shoe Company, Inc.
8300 Maryland Avenue
St. Louis, MO 63105-3693
RE: The tariff classification of work footwear from China
Dear Ms. Sheridan:
In your letter dated May 14, 2008 you requested a tariff classification ruling for two footwear styles identified as work footwear.
You have submitted samples of a woman’s below-the-ankle shoes identified as style P#43551-2 and a man’s below-the-ankle shoes identified as style P#43405-1. Both styles have outer soles of rubber or plastics and uppers of leather. You state that the outsoles have a special TX Oil and Slip-Resistant technology that exceeds ANSI/ASSE slip-resistant standards. You also state that the woman’s style is designed for and marketed to women in restaurant and other service occupations and the man’s style is designed for, and marketed to men in public safety, transportation and service sectors. You have also provided a catalog titled “Dr. Scholl’s WORK FOOTWEAR featuring TX Traction Slip-Resistant Outsoles, 2008 Restaurant & Hospitality” featuring the shoes. Both styles have a lace-tie closure system.
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.
The applicable subheading for style P#43551-2 will be 6403.99.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: other: for other persons: valued over $2.50/pair, work footwear. The rate of duty will be 10 percent ad valorem.
The applicable subheading for style P#43405-1 will be 6403.99.6025, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: other: for men, youths and boys, work footwear. The rate of duty will be 8.5 percent ad valorem.
As the result of recent legislation, Both 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/.
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