CLA-2-64:OT:RR:NC:N2:247
Mr. Diego Jair Atahua
Apex Safety Products
1167 Jose Pardo Avenue, Office 305
Lima, Peru 15074
RE: The tariff classification of footwear from China
Dear Mr. Atahua:
In your letter dated Jun 25, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and technical specification sheets with photographs for five styles of footwear. No samples were submitted with your request.
The photograph of style Servus shows a closed toe/closed heel, slip-on boot. The waterproof boot is said to be made of 100 percent PVC (polyvinyl chloride) plastics. It covers the ankle but not the knee, and measures approximately 15 inches tall. The injection-molded boot is constructed with steel tips to protect the toes and has extra heel and sole reinforcements for durability.
The applicable subheading for style Servus will be 6401.10.0000, 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; footwear incorporating a protective metal toe-cap. The general rate of duty will be 37.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6401.10.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6401.10.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Photographs of style NANTERRE S1P show a closed toe/closed heel lace-up boot. Technical specifications submitted state the above-the-ankle boot features a steel toe cap, a steel insole, heel protection/reinforcements, and a cushioned collar. The external surface area of the water and oil resistant upper is predominantly embossed leather. The heavy-duty PU rubber/plastics outer sole is slip resistant for use on oily surfaces.
Photographs of style Clute NANTERRE EH show a closed toe/closed heel boot. The above-the-ankle, lightweight boot features corrosion resistant steel toe caps, heel protection/reinforcements, and a cushioned PU collar. The shoe features Cambrella lining for moisture resistance and chaffing protection. The mid sole has an anti-perforation steel plate to protect against nail and screw penetration. The external surface area of the upper is predominantly leather. A lace is threaded through eyelets and metal hooks as a closure. The heavy-duty PU rubber/plastics outer sole is slip resistant on oily surfaces.
The Safety Jogger X0500 is a closed toe/closed heel, below-the-ankle, slip on shoe. The upper is made of 100 percent natural leather. The shoe features a corrosion resistant steel toe cap, a padded collar, and a moisture resistant lining. The PU outer sole is resistant to oils, grease, and hydrocarbons. The non-slip shoe is water resistant and breathable.
The applicable subheading for the style names NANTERRE S1P, Clute NANTERRE EH, and Safety Jogger X0500, will be 6403.40.6000, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear, incorporating a protective metal toecap: other. The rate of duty will be 8.5 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 the World Wide Web at https://hts.usitc.gov/current.
We are unable to issue a binding ruling for styles Titán ST - Honey (Gold) and Titán ST – Marron, the men’s, closed toe, closed heel, above-the-ankle, lace-up, water and oil resistant safety boots. In your letter you state these styles are constructed using Goodyear welt construction. In addition to the information normally required for a ruling request, please submit crosscut samples showing the welt construction as defined by Additional U.S. Note 1 (a) to chapter 64 HTSUS.
We are unable to issue a binding ruling for styles Lyon-Honey and Lyon-Marrón. In your letter you state these styles are constructed using composite toe caps. Please submit the identities and percentages of each of the materials making up the composite toe caps with the information normally required for a ruling request.
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