The tariff classification of footwear from China

N297482 July 5, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Vittorio Morandin ANT.TEX 245 S. Spalding Drive, Apt. 302 Beverly Hills, CA 90212 RE: The tariff classification of footwear from China Dear Mr. Morandin: In your letter dated May 25, 2018, you requested a tariff classification ruling on behalf of your client, Prosafety Inc. The subjects of your ruling request are identified as styles/sizes PS51(S), PS52(M), PS53(L), and PS54(XL). In your letter you describe the items as “harness type accessories,” and 10 Steel Stud Walker Ice Spikes, rust proof, in an attached picture. The items are worn over other footwear, do not cover the ankle, and are designed to avoid sliding on slippery surfaces like ice and snow. The non-slip, thermoplastic elastomer overshoes have 10 attached “plastic bodies with metal shafts,” 6 under the forefoot and 4 under the heel. There are no foxing or foxing-like bands. The applicable subheading for the unisex overshoes, styles/sizes PS51(S), PS52(M), PS53(L), and PS54(XL), will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 women. 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division