CLA-2-64:OT:RR:NC:N4:447
Ms. Jessica Chen
Hypard Trading Corporation
14218 Nelson Avenue
City of Industry, CA 91746
RE: The tariff classification of footwear from China
Dear Ms. Chen:
In your letter dated November 23, 2009 you requested a tariff classification ruling for men’s work boots.
The submitted sample identified as Style#9406 is a men’s size 11 above-the-ankle work boot. In a telephone conversation with our office, you stated that the outer sole and upper is composed of rubber/plastics. The outer sole is both oil and slip resistant and the upper incorporates a protective metal toe-cap. The boot does not have a foxing or a foxing like band. The F.O.B. value is $9.00/pair.
The applicable subheading for Style#9406 men’s work boot will be 6402.91.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: incorporating a protective metal toe-cap: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having 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). The rate of duty will be 6% ad valorem.
Style#9406 is eligible for temporary duty free treatment under subheading 9902.22.53, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics, incorporating a protective metal toe-cap, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics. To be eligible for duty free treatment, this merchandise must be entered or withdrawn from the warehouse on or before December 31st, 2009.
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 Richard Foley at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division