CLA-2-64:RR:NC:SP:247

Mr. Gordon C. Anderson
C. H. Robinson Worldwide, Inc.
Minneapolis International
14800 Charlson Road, Suite 400
Eden Prairie, MN 55347-5048

RE: The tariff classification of footwear from China

Dear Mr. Anderson:

In your letter dated February 1, 2007, on behalf of LaCrosse Footwear Inc., you requested a tariff classification ruling.

The submitted sample, identified as Style #91135 and named the “Taser,” is a men’s size 10½, law enforcement work shoe. The shoe has a heavy duty, TPU rubber/plastic sole, which is oil and slip resistant, and a leather upper that does not cover the ankle. Additionally, as you state, this shoe also features a steel shank, an upper that provides waterproofing protection, EVA plastic filled cutout zones in the heel and forefoot and a “dual-density” polyurethane midsole for long wearing comfort. You have provided pages from the LaCrosse Footwear catalog to illustrate that this work shoe is included under the “Uniform “ section of the catalog. The catalog pictures and descriptions of this footwear further indicate that the shoe is specially made and marketed for use by the law enforcement and/or the public safety industry sector.

The applicable subheading for the men’s shoe, identified as Style #91135, “Taser,” will be 6403.99.6025, Harmonized Tariff Schedule of the United States (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; and which is work footwear, for men. The general rate of duty will be 8.5% ad valorem. Additionally, Chapter 99, HTSUS, provides for temporary modifications to the Harmonized Tariff Schedule of the United States established by legislative, executive and administrative action. Subheading 9902.22.52 provides a temporary free rate of duty for “Work footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle (provided for in subheading 6403.99.60 or 6403.99.90). In this regard, the men’s Style #91135 “Taser” work shoe will receive a free rate of duty as afforded under the provisions of 9902.22.52, HTSUS.

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 http://www.usitc.gov/tata/hts/.

We are returning the sample as you requested.

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 Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division