The tariff classification of footwear from China

NY J85978 July 22, 2003 CLA-2-64:RR:NC:347: J85978 CATEGORY: Classification TARIFF NO.: 6404.19.20 Ms. Stacey Nesseth Import Transportation Specialist Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from China Dear Ms. Nesseth: In your letter dated July 1, 2003, you requested a tariff classification ruling for footwear style 6499. You state that the sample is “above the ankle footwear constructed of Cordura fabric, steel toe work boot with rubber soles, these soles help protect against grease and oil. The value of this footwear is over $12.00 per pair”. The sample is a steel toe boot with an upper of predominantly textile material. The outer sole is rubber/plastics. The sole is marked “OIL RESISTANT” and you state that the sole helps protect against grease and oil. It is believed that this “protection” concerns slip resistance rather than penetration of grease or oil. However the boot features “Thinsulate” insulation and in this regard is protective footwear. The applicable subheading for styles 6499, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, 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 general rate of duty will be 37.5 percent ad valorem. 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division