The tariff classification of waterproof footwear from Canada.

N184018 October 7, 2011 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6401.10.0000  Mr. Amit Solomon Farrow International Trade Consulting5397 Eglinton Avenue West, Suite 220Etobicoke, Ontario M9C 5K6 Canada RE:     The tariff classification of waterproof footwear from Canada.Dear Mr. Solomon:In your electronic ruling requests submitted on June 9, 2011 and September 8, 2011 on behalf of your client, Ranpro, Inc., you requested a tariff classification ruling for a waterproof rubber “work” boot.The illustration of the work boot identified by you in descriptive literature as style “A671 311,” is a waterproof work boot which covers the ankle but not the knee. You state that the boot is 90% PVC and 10% Nitrile (rubber or plastics) and is manufactured in one piece by an injection molding process. It also has a non-removable polyester lining which is “fused” to the boot during the manufacturing process and a protective steel toe-cap. You indicate that this boot is marketed for industrial use (i.e. agriculture, construction, food processing) and possesses many of the protective features that define work footwear pursuant to Statistical Note 1(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). You suggest classification under subheading 6401.92.9030, HTSUS, which provides for work footwear. We agree with this suggested classification to the four digit heading level only.The applicable subheading for the waterproof rubber work boot, style “A671 311” will be 6401.10.0000, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; and which has a protective metal toe-cap. The general rate of duty will be 37.5% 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