CLA-2-64:OT:RR:NC:N3:447
Mille S.A.S.
Mr. Nicholas Emmanuel Mille
69 Rue Marcel Valerian
Parc d’Activites de la Grange Blanche
Courthezon, France, 84350
RE: The tariff classification of footwear from France, India and China
Dear Mr. Mille:
In your electronic letter dated June 15, 2016, you requested a tariff classification ruling. Your electronic photographs provided show styles “Millenium Full Protect,” “Millenium Protect” and “GM’s Monster High” NF EN 12568.
The “Millenium Protect” are men’s overshoes having rubber/plastic (thermoplastic polyurethane) uppers and outer soles. The uppers cover the center of the vamp and have steel toe caps that cover the forefeet. The outer soles cover just under the forefeet and are claimed to be slip-resistant. The overshoes are secured to the wearer’s shoes by means of riveted, removable and interchangeable heel straps. The overshoes are not considered “protective” as half of the outer soles, the heels, and sides of the feet are exposed.
The “Millenium Full Protect” are men’s overshoes having rubber/plastic (polyurethane) uppers and outer soles. The uppers cover the forefeet, the front of the vamp, and have steel toe caps. The sides of the feet as well as the heels are open from a point of less than 2 inches from the bottom of the outer soles. They are secured to the wearer’s shoes by means of riveted adjustable heel straps. Although the descriptive literature provided states these overshoes are designed to protect against water and oil, we would not consider them “protective” since much of the feet are exposed.
The applicable subheading for the “Millenium Protect” and “Millenium Full Protect” overshoes will be 6402.99.0400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics…other footwear… other…incorporating a protective metal toe cap… having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements)is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather). The duty rate will be 6 percent ad valorem.
“GM’s Monster High” NF EN 12568 is a closed toe/closed heel, above-the-ankle, below-the-knee, lace-up boot with an outer sole of rubber/plastics. The boot measures 19 cm high. The external surface area of the upper is predominantly leather. The boot incorporates a composite toe cap, steel shank, and is said to be waterproof.
The applicable subheading for “GM’s Monster High” NF EN 12568 will be 6403.91.6010, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather…other footwear…covering the ankle… other…other…for men, youths and boys…work footwear. The duty rate will be 8.5 percent 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division