CLA-2-64:OT:RR:NC:N3:447
David Creech
Bay Brokerage, Inc.
2015 Holland Ave
Port Huron, MI 48060
RE: The tariff classification of steel toe caps from China
Dear Mr. Creech:
In your letter dated November 19, 2015, you requested a tariff classification ruling on behalf of MEGACOMFORT INC., Tustin, CA.
Steel toe caps are the subject of your ruling request. You state the steel toe caps are parts of footwear and will be incorporated into overshoes, the finished product. You suggest classification under subheading 6406.90.9000, Harmonized Tariff Schedule of the United States, (HTSUS), a provision for parts of footwear which may include removable insoles, heel cushions, and similar articles: gaiters, lettings, and similar articles and parts thereof. We disagree. Steel toe caps have been traditionally, and more specifically, classified as parts of uppers.
The applicable subheading for the steel toe caps will be 6406.10.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear, uppers and parts thereof, other than stiffeners, other, other, other, other. The rate of duty will be 4.5% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division