CLA-2-64:OT:RR:NC:N2:247
Mr. Jacques Raboin
Tiger Grip
120 Rue Fornier
Beauzelle 31700
France
RE: The tariff classification of footwear from China
Dear Mr. Raboin:
In your letters dated March 20, 2018, and April 23, 2018, you requested a tariff classification ruling.
The submitted electronic photograph and sample shows style Total Protect which are unisex, closed toe/closed heel, below-the-ankle overshoes. The external surface area of the uppers are made up of 95 percent molded rubber/plastics. The remaining 5 percent is aluminum/titanium alloy toe caps bonded to the rubber overshoes. The overshoes are designed to be worn with shoes and are not considered protective. The F.O.B. value is $15 per pair.
We disagree with your suggested classification of 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. The overshoes have metal toe caps and are specifically classified elsewhere.
The applicable subheading for the Total Protect overshoes will be 6401.10.0000, 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; and which has a protective metal toe-cap. The general 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 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