The tariff classification of footwear from China

N010049 May 22, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065, 6403.99.6075 Ms. Jane A. Sheridan Brown Shoe Company, Inc. 8300 Maryland Avenue St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated April 17, 2007 you requested a tariff classification ruling for five footwear styles with “oil and slip resistant” rubber/plastics outer soles. You state that the shoes are “conductive” for women employed in industrial, medical and restaurant occupations and use by men in industrial, public safety and transportation sectors respectively. Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), Statistical Note 1. (a) provides that for the purposes of this chapter the expression "work footwear" encompasses, in addition to footwear having a metal toe-cap, specialized footwear for men or for women that: -has outer soles of rubber or plastics, and  -is of a kind designed for use by persons employed in occupations, such as those related to the agricultural, construction, industrial, public safety and transportation sectors, that are not conducive to the use of casual, dress, or similar lightweight footwear, and -has special features to protect against hazards in the workplace (e.g. resistance to chemicals, compression, grease, oil, penetration, slippage, or static buildup).Work footwear does not cover:-sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like; -footwear designed to be worn over other footwear;  -footwear with open toes or open heels; or  -footwear, except footwear of heading 6401, of the slip-on type or other footwear that is held to the foot without the use of laces or a combination of laces and hooks or other fasteners. Although these shoes may be worn by persons concerned with traction on wet or slippery surfaces, they are not “work footwear” as defined in the note. You have not provided evidence that these shoes are marketed to a specific industry or occupation, Pattern #60370-1 is a women’s below-the-ankle, slip-on casual shoe with an upper of leather. Pattern #30988-6 is a women’s below-the-ankle, casual shoe with a buckle and strap closure and an upper of leather. Pattern #45204-10 is a women’s below-the ankle, casual shoe with a slide fastener and an upper of leather. Pattern #37248-1 is a men’s below-the-ankle, slip-on casual shoe with an upper of leather. Pattern #63473-2 is a men’s below-the-ankle, casual shoe with a lace closure system. The applicable subheading for Pattern #60370-1, Pattern #30988-6 and Pattern #45204-10 will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: other: for other persons: valued over $2.50/pair, other, for women. The rate of duty will be 10 percent ad valorem. The applicable subheading for Pattern #37248-1 and Pattern #63473-2 will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: other: for men, youths and boys, other, for men. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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