CLA-2-64:OT:RR:NC:N2:247
Mr. Peter G. De Mezure
Tiger Grip Engineering
120, Rue Fornier
Beauzelle, 31700
France
RE: The tariff classification of footwear from China
Dear Mr. De Mezure:
In your letter dated August 19, 2020, you requested a tariff classification ruling. You have submitted a commodity description and photographs. Additional information regarding the composition of toe cap components was provided via email.
Examination of the submitted photographs of the “Visitor Metal Free” and “Visitor Comfort,” show unisex, closed-toe, open-heel, below the-ankle, overshoes. Both styles have molded rubber or plastics uppers and outer soles. The wearer’s heel, sides of the foot, and part of the outer sole are uncovered. The external surface area of the upper is over 90 percent rubber/plastics. The overshoes are worn over other footwear and are designed to prevent slipping and the toe caps protect against compression hazards. The “Visitor Metal Free” is secured over a shoe with one riveted strap around the back of the heel. It has a toe cap composed of 60 percent fiberglass and 40 percent epoxy. The “Visitor Comfort” is secured over a shoe with two riveted straps. One strap goes around the heel, the other goes over the top of the vamp. This item has a metal toe cap composed of aluminum alloy. Neither style is considered to be protective against cold or inclement weather. The F.O.B. values are $9.09 for styles “Visitor Metal Free,” and $10.77, per pair, for the “Visitor Comfort.”
The applicable subheading for the “Visitor Comfort” overshoes will be 6402.99.0400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics…other footwear…other…incorporating a protective metal toe cap…having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having 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). The duty rate will be 6 percent ad valorem.
You suggest a classification of 6402.99.0400, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics…other footwear…other…incorporating a protective metal toe cap for both styles. The “Visitor Metal Free” has a toe cap composed of fiberglass and epoxy and contains no metal. It will be classified accordingly.
The applicable subheading for style “Visitor Metal Free” will be 6402.99.3165, HTSUS, which provides for 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: other: other: other: for women: 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