CLA-2-64:OT:RR:NC:N2:247
Mr. Alex H. French
Carmichael International Services
533 Glendale Boulevard
Los Angeles CA 90026
RE: The tariff classification of footwear from China
Dear Mr. French:
In your letter dated May 15, 2019, you requested a tariff classification ruling on behalf of your client the HYI International Corporation. Your samples will be returned. You inquire as to the eligibility for a reduced rate of duty as result of temporary duty reduction legislation.
The submitted sample, identified as style M171118EU “TS Men’s Roman,” is a man’s, closed toe/closed heel, below-the-ankle, lace-up, work shoe. The external surface area of the upper is over 90 percent rubber/plastic. You state the specially designed nubs on the rubber/plastics outer sole make it oil and slip resistant. The shoe does not have a foxing, or a foxing-like band, and is not considered “protective.” The shoe is marketed under the “Tred Safe” brand that is registered and trademarked as a slip-resistant shoe. It is marketed to food service industry workers. An F.O.B. value of $9.93/pair was provided.
The applicable subheading for the men’s style M171118EU “TS Men’s Roman” footwear will be 6402.99.3135, Harmonized Tariff Schedule of the United States (HTSUS), which provides for outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a 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): other: other: other: for men: work footwear. The rate of duty will be 6 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.08, HTSUS, which provides for work footwear for men with outer soles of rubber or plastics, not covering the ankle (provided in for subheading 6402.99.31), the foregoing other than house slippers and other than tennis shoes, basketball shoes, gym shoes, training shoes and the like.
Subheading 9902.14.08, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.08. The rate of duty is 3.6 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