CLA-2-64:OT:RR:NC:N2:247
Ms. Christine Bentas
Timberland
200 Domain Drive
Stratham, NH 03885
RE: The tariff classification of footwear from China
Dear Ms. Bentas:
In your letter dated July 26, 2019, you requested a tariff classification ruling. You have submitted two styles, A1GVG “Powertrain Low” and A1S2Q “Disruptor.” Both styles are designed for safety/work applications and used in the hospitality, restaurant, warehousing, distribution, logistics and transportation industries. Your samples will be returned as requested.
Style A1GVG “Powertrain Low” is a man’s closed toe/closed heel, below the ankle, lace-up shoe. The upper’s components primarily consist of nylon textile materials. The rugged rubber/plastics outer sole is ASTM certified and slip resistant. You state that the shoe will be marketed as a safety shoe because it provides an electrostatic discharge protection (ESD) which sends electrical charges to the ground, preventing a static shock or spark. This shoe is not considered “protective” against oil, grease, chemicals, cold or inclement weather. The F.O.B. value provided is $26.01 per pair.
Style A1S2Q “Disruptor” is a man’s closed toe/closed heel, below the ankle, lace-up shoe with a rubber/plastics, slip-resistant outer sole. The external surface area of the upper is recycle PET canvas textile material. The shoe is ASTM certified for electrical hazard resistance and will be required to pass the CSA slip resistant testing. The F.O.B. cost is $24.79 per pair.
The applicable subheading for styles A1GVG “Powertrain Low” and A1S2Q “Disruptor” will be 6404.19.9030 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: 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.
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