CLA-2-64:OT:RR:NC:N3:447
Mr. Greg Montgomery
OEC Group-Saint Louis Station
11960 Westline Industrial Drive, Suite 350
Saint Louis, MO 63146
RE: The tariff classification of footwear from China
Dear Mr. Montgomery:
In your letter dated July 16, 2015, you requested a tariff classification ruling on behalf of your client Protexer Inc. The samples will be returned as requested.
The submitted samples identified as style numbers KBPE “Economy Short Wear, “KBSB “Super Nonskid,” KBCP “Extra Durable” and KBNS40-600 “Original Bootie butler Shoe Cover” are unisex, disposable shoe covers. The top line of these shoe covers are elasticized to secure the shoe covers to the foot. The shoe covers are intended to be worn over shoes.
As stated in Chapter 64 Note 1(a) this chapter does not include disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics without applied soles. These products are classified according to their constituent material. Therefore style numbers KBPE “Economy Short Wear, “KBSB “Super Nonskid and KBNS40-600 “Original Bootie” will be classified elsewhere other than Chapter 64 in the Harmonized Tariff Schedule of the United States (HTSUS).
Style # KBPE “Economy Short Wear” is a lightweight, waterproof once piece cover constructed of virgin polyethylene (PE). You state style # KBPE is designed for short term use and light-duty applications.
The applicable subheading for style # KBPE “Economy Short Wear” will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate will be 5.3 percent ad valorem.
Item # KBNS40-600, “The Original Bootie butler Shoe Cover” and item # KBSB, “Super Nonskid, Waterproof Shoe Covers-Super Bootie” are one piece covers constructed of polypropylene. The shoe covers are sewn into a shoe shape designed to cover the top and bottom of a shoe stopping at the ankle. The covers feature a non-skid, non-conductive sole and an elastic band around the ankle for a secure fit. You state item # KBSB is extra durable and waterproof.
The applicable subheading for KBNS40-600, “The Original Bootie butler Shoe Cover” and KBSB, “Super Nonskid, Waterproof Shoe Covers-Super Bootie” will be 6307.90.9889, HTSUS, which provides for other made-up articles, including dress patterns, other: other, other. The rate of duty will be 7 percent ad valorem.
Style # KBCP “Extra Durable” measures approximately 13 inches long and approximately 5 inches tall when lying flat. It is made from spunbond Polyproylene (textile) with an applied layer of chlorinated polyethylene (CPE) (rubber/plastics). The blue colored CPE covers all but the top 2 ½ inches of the white textile portion of the upper and has a clearly defined outer sole.
The applicable subheading for style KBCP “Extra Durable” will be 6404.19.2060, Harmonized Tariff Code of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: 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: for women. 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 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).
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,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division