April 25, 2018
TARIFF NO.: 6401.92.9060
Mr. Omar Echevarria
DSV Air & Sea Inc.
100 Walnut Avenue, Suite 405
Clark, NJ 07066
RE: The tariff classification of footwear from Thailand
Dear Mr. Echevarria:
In your letter dated March 26, 2018, you requested a tariff classification ruling on behalf of your client Tingley Rubber Corporation. Your samples will be returned.
The submitted samples, identified as Latex Rubber Boot Saver, are unisex, closed toe/closed heel, above-the-ankle, and below-the-knee, pull-on, shoe covers made of 100 percent natural latex rubber. The shoe cover undergoes two latex dips and one acid dip that forms a slip resistant texture. The submitted shoe cover is made of a substantial, stretchy rubber material of the same gauge as many overshoes. In this regard, this office does not find the latex rubber material of the shoe cover to be flimsy. The unlined boots are to be utilized in the food preparation industries.
You state in your letter the boots cover the shoe/foot but will leave the top of the foot mostly exposed. You also claim they do not offer significant protection against water, oil, grease or chemicals. Examination of the covers find they will cover the ankle, do not leave the top of the foot exposed, and will provide protection against water, oil, etc.
You proposed the Latex Rubber Boot Saver boots could be classified under 6402.99.31, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other footwear with rubber or plastic uppers and outer soles, not covering the ankle, and footwear that is not protective, and alternatively, under 6402.99.33, HTSUS, the provision for other footwear with uppers and outer soles of rubber or plastic that is protective footwear.
The footwear is more appropriately classified according to the requirements of heading 6401 which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole not assembled by stitching, riveting, nailing, screwing, plugging or similar processes. Since the subject articles are described by the heading text, cover the ankle and not the knee, they will be classified as follows.
The applicable subheading for the unisex Latex Rubber Boot Saver covers will be 6401.92.9060, 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: other footwear: covering the ankle but not covering the knee: other: other: other. The 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 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@example.com.
Steven A. Mack
National Commodity Specialist Division