CLA-2-64:OT:RR:NC:N2:247
Mr. Manon Derivaux
Tiger Grip
120 Rue Fornier Midi Pyrennees
Beauzelle 31700 France
RE: The tariff classification of footwear from China
Dear Mr. Derivaux:
In your letter dated June 18, 2019, you requested a tariff classification ruling.
You submitted a photograph of a unisex, closed toe/closed heel, one piece molded, 100 percent rubber, slip-on, overshoe. It is identified as “Easy Max.” This item is designed to prevent slipping on oil, wet, or greasy floors. It does not cover the top of the foot and is not considered protective.
The applicable subheading for the “Easy Max” shoe cover will be 6401.99.8000, Harmonized Tariff Schedule of the United States (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: Having uppers 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).
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