The tariff classification of footwear from China

N182015 September 16, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.:  6404.19.20  Mr. Stephen W. Cox IESI2400 Skyline Drive, Suite 400 Mesquite, TX 75149 RE:     The tariff classification of footwear from China Dear Mr. Cox:In your electronic ruling request submitted on August 24, 2011 you requested a classification ruling. The illustration of a sample identified by you as a “disposable” shoe cover, part number “8105,” has a separately applied rubber or plastics (vinyl) outer sole and a textile upper. You describe the upper as being made of microporous fabric laminated to polyprolene (sic). This state-of-the-art lamination technology identified in descriptive literature provided by you as Microguard MP™, allows for, among other things, a “superior liquid barrier” and “stronger tear resistance.” You state that this shoe cover is designed for use in hospitals, clean rooms, construction sites, nuclear sites and for general worker protection. It appears to fit over the wearer’s shoe, is held in place by an elasticized closure at the top line, and offers chemical resistance to oil, among others chemicals. Based upon the information provided by you, we do not consider this “disposable” shoe cover which has a separately applied rubber or plastics sole to be made of “flimsy” material. General Explanatory Note 1.(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), explains, in pertinent part; “This Chapter does not cover: Disposable foot or shoe coverings of flimsy material (paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material.” Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes.  The applicable subheading for part number “8105” will be 6404.19.20, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; 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. 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 Stacey Kalkines at 646-733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division