CLA-2-64:OT:RR:NC:N4:447
Mr. Amit Solomon
Farrow International Trade Consulting 5397 Eglinton Avenue West, Suite 220 Etobicoke, Ontario
M9C 5K6 Canada
RE: The tariff classification of waterproof footwear from Canada. Dear Mr. Solomon: In your electronic ruling requests submitted on June 9, 2011 and September 8, 2011 on behalf of your client, Ranpro, Inc., you requested a tariff classification ruling for two styles of waterproof rubber “work” boots. The illustration of the work boot identified by you in descriptive literature as style “F760 943US,” is a waterproof work boot which covers the ankle but not the knee and does not have a protective metal toe-cap. You state that the boot is made of 100% polyurethane (rubber or plastics) and is manufactured in one piece by an injection molding process. It also has a non-removable polyester lining which is “fused” to the boot during the manufacturing process. The descriptive literature provided by you indicates that the boot is marketed for industrial use and possesses many of the protective features that define work footwear pursuant to Statistical Note 1(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the waterproof rubber work boot, style “F760 943US,” will be 6401.92.9030, 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: covering the ankle but not covering the knee: other: other: work footwear. The rate of duty will be 37.5% 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/.
In reference to style “F460 843US,” your inquiry does not provide enough information for us to give a classification ruling. Your request for a classification ruling should include a component material breakdown of the outer sole and upper by percentage. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 646-733-3042. Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division