CLA-2-64:OT:RR:NC:N3:447
Mr. J. Epstein
W.N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO 63134
RE: The tariff classification of footwear from China. Correction to ruling number N284757.
Dear Mr. Epstein:
This replaces ruling number N284757, dated April 27, 2017, which classified style #WS019 “Grabber’s as protective footwear. It has come to our attention there exists a certain design feature that precludes the footwear from classification as a protective article. A complete corrected ruling follows.
In your letter dated March 15, 2017, you requested a tariff classification ruling on behalf of your client Warson Group, Inc. Your sample will be returned.
The submitted sample, identified as style #WS019 “Grabber’s,” is a man’s, closed toe/closed heel, below-the-ankle, lace-up, work shoe. The majority of the shoe is constructed of molded rubber/plastics enclosing the bottom, sides, and forefoot. The upper portion consists of sewn pieces of rubber/plastics. The shoe is not considered “protective” against water due to a grommeted hole located on the medial side less than two inches above the ground. The rubber/plastics outer sole has traction nubs and is said to be oil and slip resistant.
The applicable subheading for style # WS019 “Grabber’s” will be 6402.99.3135, Harmonized Tariff Schedule of the United States (HTSUS), which provides for outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a 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): other: other: other: for men: work footwear. The rate of duty will be 6 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 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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division