CLA-2-64:OT:RR:NC:N4:447
Mr. Amit Solomon
Farrow International Trade Consulting 5397 Eglinton Avenue West, Suite 220 Etobicoke, Ontario
M9C 5K6 Canada
RE: The tariff classification of waterproof footwear from Canada. Dear Mr. Solomon: In your electronic ruling requests submitted on June 9, 2011 and September 8, 2011 on behalf of your client, Ranpro, Inc., you requested a tariff classification ruling on four styles of waterproof rubber “work” boots. The illustrations of the four work boots identified by you in descriptive literature as styles “E662 843US,” “C462 241US,” “E462 843US” and “E762 943US,” are waterproof work boots which cover the ankle but not the knee. You state that these boots (outer soles and uppers) are 100 percent polyurethane and are manufactured in one piece by an injection molding process. Each has a non-removable polyester lining which is “fused” to the boot during the manufacturing process and a protective steel toe-cap. You indicate that these boots are marketed for industrial use (i.e. food processing) and possess many of the protective features that define work footwear pursuant to Statistical Note 1(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). You suggest classification under subheading 6401.92.9030, HTSUS, which provides for work footwear. We agree with this suggested classification to the four digit heading level only. The applicable subheading for the waterproof rubber work boots, styles “E662 843US,” “C462 241US,” “E462 843US” and “E762 943US” will be 6401.10.0000, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; and which has a protective metal toe-cap. The general rate of duty will be 37.5% ad valorem.
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 Stacey Kalkines at 646-733-3042. Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division