CLA-2-64:OT:RR:NC:N2:247
Mr. Jacques Raboin
Tiger Grip
120 Rue Fornier
Beauzelle, France 31700
RE: The tariff classification of footwear from China
Dear Mr. Raboin
In your electronic letter dated February 8, 2018 you requested a tariff classification ruling.
You will be importing various versions of overshoes. Pictures in lieu of a sample were submitted with your electronic request.
Item “Total Protect” is a unisex, below-the-ankle, molded, galoshes-type over shoe. It features a steel metal toe cap that protects the front of the wearer’s foot from compression hazards. The rubber/plastics galosh has a stretch-to-fit structure that allows the item to fit over the perimeter and underfoot portion of a shoe. You state that it is dedicated to prevent slipping on wet, oily, or greasy floors. This item is not designed to protect the wearer from water, oil, grease, or chemicals or cold or inclement weather.
We disagree with your suggested classification of the “Total Protect” model under subheading 6402.99.0400, Harmonized Tariff Schedule of the United States (HTSUS), as other footwear with outer soles and uppers of rubber or plastics. Footwear of rubber or plastics are not classifiable in heading 6402 if more specifically described in another heading. In this case, the item is assembled by a process acceptable in heading 6401 and will be classified accordingly.
The applicable subheading for the “Total Protect” overshoe and will be 6401.10.1000, 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 not assembled by stitching, riveting, nailing, screwing, plugging or similar processes: footwear incorporating a protective metal toe-cap. The duty rate will be 37.5 percent ad valorem.
Item “Easy Grip,” is a unisex, below-the-ankle, one-piece molded, 100 percent rubber, galoshes-type overshoe. The rubber/plastics galosh has a stretch-to-fit structure that allows the item to fit over the perimeter and underfoot portion of a shoe. You state that it is dedicated to prevent slipping on wet, oily, or greasy floors. This item is not designed to protect the wearer from water, oil, grease, or chemicals or cold or inclement weather.
You suggested classification of the “Easy Grip” under subheading 6402.99.2700, HTSUS, which provides for sandals and similar footwear of plastics, produced in one piece by molding. Although it is produced in one piece by molding it is not akin to a sandal and is more specifically described in another heading. In this case, the item is assembled by a process acceptable in heading 6401 and will be classified accordingly.
The applicable subheading for the “Easy Grip” overshoe will be 6401.99.8000, 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: other: other: other: having upper’s of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper). The rate of duty will be Free.
Items “Visitor” and “Visitor Premium” are unisex closed-toe, open-heel, below-the-ankle, overshoes having rubber or plastics uppers and outer soles. The uppers cover the center of the vamp and both styles have steel toe caps covering the forefeet to protect against compression hazards. Both styles are designed to prevent slipping and are not designed to protect the wearer from water, oil, grease, or chemicals or cold or inclement weather. The “Visitor” is secured to the wearer’s shoes by means of one riveted heel strap. Half of the outer sole, the heel, and sides of the foot is exposed. The outer sole covers just under the forefoot. The “Visitor Premium” is secured to the wearer’s shoes by means of two riveted straps. One at the heel and the other over the vamp. This item covers the entire underfoot.
The applicable subheading for the “Visitor” and “Visitor Premium” overshoes will be 6402.99.0400, 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.
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