CLA-2-64:OT:RR:NC:N2 247
Ms. Stacey Nesseth
Red Wing Shoe Company, Inc.
314 Main Street
Red Wing, MN 55066
RE: The tariff classification of overshoes from Pakistan
Dear Ms. Nesseth:
In your letter dated Oct 21, 2024, you requested a tariff classification ruling.
This inquiry concerns overshoes that are intended to prevent the tracking of mud or dirt by tradespersons when entering a home. The unisex overshoes are below the ankle, have closed-toes and closed-heels. They are large enough to fit over any size shoe and have sewn-in elastic at the topline. The external surface area of the uppers of Item # 77160 (current Red Wing Q65) consists of 65 percent polyester and 35 percent cotton. The external surface area of the uppers of Item #77159 (current Red Wing Q08) consists of 48 percent Tencel, 39 percent Modacrylic, 12 percent Aramid and 1 percent Antistat. The separately attached outer soles of both items are comprised of polyester textile material with rubber/plastic traction nubs. The external surface is mostly textile. The F.O.B. value is $1.50 per pair.
The applicable subheading for the overshoes - Item # 77160 (current Red Wing Q65) and Item #77159 (current Red Wing Q08) will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: other: for women. The rate of duty will be 12.5 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division