CLA-2-64:OT:RR:NC:N2:247
Ms. Carol Robertson
Carmichael International Service, Inc.
533 Glendale Blvd.
Los Angeles, CA 90026
RE: The tariff classification of footwear from China
Dear Ms. Robertson:
In your letter dated April 10, 2019 you requested a tariff classification ruling on behalf of your client HYI, Covina, CA. The samples will be returned as requested.
The submitted sample identified as Manon (M151041AU), is a closed toe/closed heel, below-the-ankle, slip-on shoe. The external surface area of the upper is over 90 percent rubber/plastic. The shoe features an elastic gore on each side of the vamp. The shoe does not have a foxing, or a foxing-like band, and is not considered “protective.” The rubber/plastics outer sole has traction nubs designed to make it oil and slip resistant. The shoe is marketed under the “Tred Safe” brand that is registered and trademarked as slip-resistant shoe. Although it is marketed to food service industry workers, slip-on footwear cannot be considered “work” footwear. A value of $8.38/pair was provided.
You suggest the Manon (M151041AU) is provided for in subheading 9902.14.08, Harmonized Tariff Schedule of the United States (HTSUS), which provides for work footwear for men with outer soles of rubber or plastics, not covering the ankle (provided in for subheading 6402.99.31), the foregoing other than house slippers and other than tennis shoes, basketball shoes, gym shoes, training shoes and the like. Subheading 9902.14.08, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. According to Chapter 64 Statistical Note 1(a), work footwear does not cover footwear of the slip-on type. Since this style is not considered “work” footwear, it is not entitled to beneficial treatment under subheading 9902.14.08, HTSUS.
The applicable subheading for the Manon, (M151041AU), will be 6402.99.3145, HTSUS, which provides for other footwear with 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: other. 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division