CLA-2-64:OT:RR:NC:N2:247
Ms. Carol Robertson
Carmichael International Service
533 Glendale Blvd.
Los Angeles, CA 90026
RE: The tariff classification of footwear from China
Dear Ms. Robertson:
In your letter dated April 15, 2020, you requested a tariff classification ruling on behalf of your client HYI. You have submitted descriptive literature, diagrams, a footwear data information form, and copies of two prior rulings of similar merchandise. You also have made available physical samples to our office that cannot be viewed at this time due to the Covid-19 virus pandemic. Additional information was supplied via email.
Diagrams of styles M191170AD and M201037AD depict men’s, closed toe/closed heel, slip-on shoes that do not cover the ankle. They are made from injected/molded EVA rubber or plastics. The external surface area of the uppers of both styles are over 90 percent rubber or plastics. The rubber/plastics outer soles have traction nubs designed to be oil and slip resistant. The shoes do not incorporate metal toe caps, are not considered “protective,” and do not have foxing, or foxing-like, bands. Drawings show style M191170AD has small vent holes on the side of the vamp. Style M201037AD has vent holes at the foot bed. You state the shoe will be marketed under the “Tred Safe” brand, which is registered and trademarked as slip-resistant footwear. The F.O.B. values for styles M191170AD and M201037AD are $5.55 and $5.65 per pair, respectively.
The above footwear cannot be considered “work” footwear even though marketed as such.
Slip-on footwear does not meet the definition of work footwear as defined in Statistical Note 1(a) of Chapter 64, of the Harmonized Tariff Schedule of the United States (HTSUS). Work footwear does not cover slip-on type footwear that is held to the foot without the use of laces, or a combination of laces and hooks, or other fasteners.
The applicable subheading for styles M191170AD and M201037AD will be 6402.99.3145, HTSUS, which provides for other 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 (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: other: other: for men: 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