CLA-2-64:OT:RR:NC:N3:447
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 March 15, 2017, you requested a tariff classification ruling on behalf of your client Warson Group, Inc. Your sample will be returned.
The submitted sample, identified as style #WS019 “Grabber’s,” is a man’s, closed toe/closed heel, below-the-ankle, lace-up, work shoe. The majority of the shoe is constructed of molded rubber/plastics enclosing the bottom, sides, and forefoot. The upper portion consists of sewn pieces of rubber/plastics. The shoe is considered “protective” against water. The rubber/plastics outer sole has traction nubs and is said to be oil and slip resistant.
The applicable subheading for style # WS019 “Grabber’s” will be 6402.99.3310, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: not covering the ankle or having a protective metal toe-cap; not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; 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 rate of duty will be 37.5 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