The tariff classification of footwear from China

NY R03185 February 15, 2006 CLA-2-64:RR:NC:247: R03185 CATEGORY: Classification TARIFF NO.: 6405.10.00 Mr. Joseph W. Yingst Kuehne & Nagel 1261 Aviation Blvd. Suite 190 Hebron, KY 41048 RE: The tariff classification of footwear from China Dear Mr. Yingst: In your eRuling request received on January 30, 2006, you requested a tariff classification ruling on behalf of GRK Mfg. Co. Your request concerns an item described as “wooden safety footwear” imported from China. You state that the wooden safety shoes are manufactured of hardwood oak for use in the steel mill industry. The wooden shoes prevent the melting of traditional rubber-soled safety shoes as steel workers walk over hot steel slag during the processing of steel. You note that the shoes are essentially wooden blocks with simple leather straps of natural leather hide. You have not provided a sample of the item for examination by this office. You have, however, submitted two photographs for review. The photographs do not show the bottom of the safety shoe. For the purposes of this ruling, we will assume that the material in contact with the ground when the safety shoes are in use is wood. The applicable subheading for the wood soled safety shoe will be 6405.10.00 Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear, with uppers of leather. The general rate of duty will be 10 percent ad valorem. The submitted photographs do not indicate whether or not the shoes are marked with the country of origin. The footwear is subject to the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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