CLA-2-64:OT:RR:NC:N2:247
Mr. Mark A. Rave
Ariat International, Inc.
3242 Whipple Rd.
Union City, CA 94587
RE: The tariff classification of footwear from Vietnam
Dear Mr. Rave:
In your letter dated November 12, 2019, you requested a tariff classification ruling. In your submission you have included photographs and descriptive literature on two styles Ariat Rebar Low and Ariat Rebar Low Waterproof. You have provided email correspondence for clarification.
Style Ariat Rebar Low Waterproof is a closed toe/closed heel, below-the-ankle, lace-up shoe. The footwear is a waterproof, lightweight, work shoe with a man-made textile fiber upper, and rubber/plastics outer sole. The shoe incorporates a composite safety toe made of fiberglass. This style integrates a membrane bootie gasket system that renders the shoe waterproof. Although it resembles athletic footwear, it is not designed for athletic activities requiring fast footwork. The shoes will be marketed to carpentry and warehouse industry workers. The F.O.B. price is $35.00 per pair.
The applicable subheading for style Ariat Rebar Low Waterproof will be 6404.19.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: 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: for men. The rate of duty will be 37.5 percent ad valorem.
Style Ariat Rebar Low is a man’s closed toe/closed heel, below-the-ankle, lace-up shoe. This work shoe has a fiberglass composite safety toe cap, a man-made textile material upper, and a rubber/plastics outer sole. This style resembles athletic footwear, but is not designed for athletic activities. The shoes will be marketed to carpentry and warehouse industry workers. This shoe is not considered “protective.” The F.O.B. price is $33.48 per pair.
The applicable subheading for style Ariat Rebar Low will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men. The rate of duty will be 9 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.50, HTSUS, which provides for footwear for men or women, with outer soles of rubber or plastics and uppers of textile material, not covering the ankle, valued over $12 /pair, incorporating a protective toe cap of materials other than metal (provided for in subheading 6404.19.90). Accordingly, the footwear is entitled to beneficial treatment under subheading 9902.14.50, HTSUS. The rate of duty will be free.
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