CLA-2-64:RR:SP:247
Ms. Alicia Baldaras
Sears Holdings Corporation
3333 Beverly Road, A3-366B
Hoffman Estates, IL 60179
RE: The tariff classification of footwear from China.
Dear Ms. Baldaras:
In your letter dated September 18, 2008, you requested a tariff classification ruling for four men’s footwear items identified as Style # KM-0112, 65025, 65029 and 65120. All four styles have slip-resistant outer soles of rubber/plastics.
You state that style KM-0112 and 65025 have uppers of 51 percent leather and 49 percent polyurethane (rubber/plastics) material, while style 65029 and 65120 have uppers of 100 percent leather. You state that the shoes have the characteristics of “work” footwear and request classification under subheading 9902.22.52, Harmonized Tariff Schedule of the United States, (HTSUS). As you know, classification of footwear in Chapter 64, HTSUS, requires identification of the constituent material having the greatest external surface area of the upper. This ruling is being issued based upon the accuracy of your component material percentage figure of 51 percent leather. This information may be verified upon importation.
Chapter 64, HTSUS, Statistical Note 1. (a) provides that for the purposes of this chapter the expression "work footwear" encompasses, in addition to footwear having a metal toe-cap, specialized footwear for men or for women that: has outer soles of rubber or plastics, and is of a kind designed for use by persons employed in occupations, such as those related to the agricultural, construction, industrial, public safety and transportation sectors, that are not conducive to the use of casual, dress, or similar lightweight footwear, and has special features to protect against hazards in the workplace (e.g. resistance to chemicals, compression, grease, oil, penetration, slippage, or static buildup). Work footwear does not cover: sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like; footwear designed to be worn over other footwear; footwear with open toes or open heels; or footwear, except footwear of heading 6401, of the slip-on type or other footwear that is held to the foot without the use of laces or a combination of laces and hooks or other fasteners.
HTSUS 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 entered or withdrawn from warehouse on or before 12/31/2009.
The submitted samples of style # KM-0112, 65025 and 65120 are all below-the-ankle, lace up shoes with outer soles of rubber/plastics and uppers of predominantly leather. Style 65029 is a slip-on shoe. Aside from the “slip-resistant” outer sole, this office finds no evidence that the subject footwear is designed specifically for occupations such as agricultural, construction, industrial, public safety or transportation sectors. In this regard, the subject footwear is not “work footwear” as described in the note.
The applicable subheading for Style # KM-0112, 65025, 65029 and 65120 will be 6403.99.6075, HTSUS, which provides for footwear: with outer soles of rubber/plastics and uppers of predominantly leather: other: not covering the ankle: other: for men. The rate of duty will be 8.5 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 http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
The submitted samples of Style 65029 and 65120 are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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