CLA-2-64:OT:RR:NC:N4:447
Mr. J. Epstein
W.N. Epstein & Co., Inc. 4433 Woodson Road St. Louis, MO 63134
RE: The tariff classification of footwear from China
Dear Mr. Epstein: In your letter dated January 18, 2012 you requested a tariff classification ruling on behalf of your client, Warson Group, Inc.
This ruling is being issued based upon the “Report of Laboratory Services” furnished by Customs Laboratory Services, LLC and provided by you in your request. This information may be verified at the time of importation.
The submitted half pair sample identified as style “G0019,” is a men’s size 9 lace-up “work” boot which has a rubber/plastics outer sole and a functionally stitched rubber/plastics upper that covers the ankle. Although the laboratory report states that the boot has a metal toe-cap, it does not have any of the other protective features of “work footwear” as defined by Statistical Note 1(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The laboratory report also states that the boot does not have a foxing-like band and infers that it is not “protective” by suggesting classification under subheading 6402.91.0500, HTSUS.
The applicable subheading for the men’s “work” boot, style “G0019” will be 6402.91.0500, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which does not have a foxing or a foxing-like band; which is not designed to be a protection against water, oil, grease or chemicals or cold of inclement weather. The rate of duty will be 6% 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,
Thomas J. Russo
Director
National Commodity Specialist Division