The tariff classification of footwear from China

N274542 May 4, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.91.6075 Ms. Kyle Mercier-Ciccarelli Justin Brands, Inc. 610 West Daggett Ave. Fort Worth, TX 76104 RE: The tariff classification of footwear from China Dear Ms. Mercier-Ciccarelli: In your letter dated April 4, 2016, you requested a tariff classification ruling. Style # 0314 is a man’s closed-toe, closed-heel, above-the-ankle, work boot, with a lace-up closure. Pictures of the boot, in lieu of a sample, were submitted along with your request. You state that the external surface area of the upper is predominately leather. The boot is lined with Gortex™ and features a steel metal toe-cap. You claim that the shoe has a cement welt, and that the welt and shoe upper are not sewed to the lip on the surface of the insole. The welt does not meet the definition for welt footwear in Chapter 64 Additional U. S. Note 1(a). You state the rubber or plastics outer sole is oil, slip, heat, and chemical resistant. It also is claimed to exceed the electrical hazard safety standards to protect against work hazards. Your letter specifies that the footwear is used in specific industries by linemen, loggers, warehouse workers, and farmers. The FOB cost provided is $60/pair. The applicable subheading for Style # 0314 will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather,or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys…work footwear…other: other: for men: other. 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 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 [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division