CLA-2-64:OT:RR:NC:N2:247
Ms. Maria Gomez
Bob Barker Company
7925 Purfoy Rd.
Fuquay-Varina, NC 27526
RE: The tariff classification of footwear from China
Dear Ms. Gomez:
In your letter dated February 5, 2020, you requested a tariff classification ruling. Included with your submission are three photographs of footwear identified as “item B415.” Your sample will be returned at your request. Via email, you have provided the identity of the upper material.
The sample identified as “item B415” is a man’s closed toe/closed heel, above the ankle, work boot, measuring approximately 6 inches tall. In your email, you specify the upper is made of polyurethane (PU) materials and not leather as originally stated. The boot is not lined and does not have a cushioned insole. The TPR (Thermoplastic rubber) outer sole is slip and oil resistant, with non-marking features. The boot has a functional lace system utilizing seven pairs of eyelets. There is no metal toe cap, no foxing, nor a foxing-like band. It is also not considered “protective.” The F.O.B. value is $11.43 per pair. As per your email, the work boot will be utilized in institutions and detention centers.
The applicable subheading for the “item B415” footwear, will be 6402.91.4005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear: covering the ankle: 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: for men: work footwear. The rate of duty is 6 percent ad valorem. With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.13.94, HTSUS, which provides for men’s work footwear with outer soles of rubber or plastics, covering the ankle and having an oil-resistant and slip-resistant outer sole (provided for in subheading 6402.91.40). Subheading 9902.13.94, 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. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.13.94. The rate of duty is 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