CLA-2-64:OT:RR:NC:N2:447
Ms. Cathal Fleming
Leon Boots Co.
Unit 2 Damastown Walk
Damastown Ind. Est. Dublin 15, Ireland
RE: The tariff classification of footwear from Poland
Dear Ms. Fleming:
In your letter dated August 10, 2017 you requested a tariff classification ruling. The submitted samples Model: SAFE1 (The Safety 1st), and Model: UPRO (The Universal Pro) will be returned to you.
Model: SAFE1 (The Safety 1st) is a man’s close-toe, closed-heel, covering the ankle, not covering the knee, slip-on boot. The molded boot is made from 90 percent EVA (ethylene vinyl acetate) polymer plastic and 10 percent rubber. It measures approximately 16 inches in height and incorporates a steel toe cap for protection. The boot has a removable liner that is made from polyester and felt textile material. The liner extends beyond the topline to form a cuff that is printed on the lateral side with “Safety 1st.” The boot is protective against water.
Model: UPRO (The Universal Pro) is made in the same manner as the above model but does not contain a steel cap. It measures approximately 17 in height and the removable liner features the words “Universal Pro” and “Ultralight™ Boots” on the lateral side. Via email you have stated that the removable liner will be inserted into the boots prior to importation. The applicable subheading for Model: SAFE1 (The Safety 1st) will be 6401.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; and which has a protective metal toe-cap. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for Model: UPRO (The Universal Pro) will be 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division