CLA-2-64:OT:RR:NC:N3:447
Mr. Nicolas Emmanuel Mille
69 Rue Marcel Valerian
Parc d’Activites de la Grange Blanche
Courthezon, France 84350
RE: The tariff classification of safety shoes and overshoes from France, India or China
Dear Mr. Mille:
In your letter dated June 16th, 2016, you requested a tariff classification ruling.
Pictorial and descriptive literature for “safety shoes” were submitted with your request. Style MONSTER, available in Brown- GMOM3 and Black-GMON3, are lace-up boots measuring 19 cm tall. They feature composite toe caps, heel protection/reinforcements, and pull-on tabs. The external surface area of the water and oil resistant uppers of both styles is predominantly leather.
The heavy duty PU rubber/plastics outer soles are slip resistant for use on muddy, rocky or oily surfaces. They also have anti-perforation midsoles. The MILLENIUM FULL PROTECT, marketed as the ultimate safety shoe, is a molded rubber/plastic over shoe with a riveted on adjustable Velcro strap around the heel. It has a steel toe cap, an anti-perforation midsole, and a riveted-on rubber/plastic strap. The back of the over shoe is open at the heel. The over shoe covers the entire bottom of the foot and has an anti-slip outer sole. The MILLENIUM PROTECT is a molded thermoplastic polyurethane “visitor’s over shoe.” It covers just the fore foot, has a steel toe cap, and a plastic strap attached with plastic rivets on either side of the foot. The outer sole is slip-resistant.
The applicable subheading for the MILLENIUM FULL PROTECT and the MILLENIUM PROTECT over shoes will be 6402.99.2100, 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: other: other: valued over $12/pair. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the MONSTER boots, available in Brown- GMOM3 and Black-GMON3, will be 6403.99.6025, HTSUS, which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not "sports footwear"; which does not cover the ankle; which is for men, youths and boys; work footwear. The general rate of duty 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division