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NY N012964




June 29, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.40.6000, 6403.99.6025, 9902.22.52

Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
14800 Charlson Road, Suite 400
Eden Prairie, MN 55347-5048

RE: The tariff classification of work footwear

Dear Mr. Anderson:

In your letter dated June 6, 2007, you requested a tariff classification ruling on behalf of Weinbrenner Shoe Company for four styles of “Thorogood” slip-resistant, leather, work footwear. You have supplied catalogs titled “Uniform and Fire” and “Work Footwear” indicating that the footwear is specifically marketed to professional and trade industry workers including carpenters, loggers, electricians, law enforcement personnel, postal workers, and emergency medical service personnel.

      The submitted samples, identified as “Classic Leather Academy Oxford, Stock # 834-6041,” “Leather/Nylon Athletic Oxford, Stock # 834-6180,” “Waterproof Oxford – Safety Toe, Stock # 804-5011” and “All Leather Oxford, Stock # 834-6713” are below-the-ankle, lace-up, work shoes with outer soles of rubber or plastics and uppers of predominantly leather. In addition to other safety features, the shoes all have specially designed, relatively rigid, outer soles that are described as slip and oil resistant. “Waterproof Oxford – Safety Toe, Stock # 804-5011” has a protective metal toe cap.

Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), Statistical Note 1. (a) provides that for the purposes of this chapter the expression “work footwear” encompasses, in addition to footwear having a metal toe-cap, specialized footwear for men or for women that:
has outer soles of rubber or plastics, and
is of a kind designed for use by persons employed in occupations, such as those related to the agricultural, construction, industrial, public safety and transportation sectors, that are not conducive to the use of casual, dress, or similar lightweight footwear, and
has special features to protect against hazards in the workplace (e.g. resistance to chemicals, compression, grease, oil, penetration, slippage, or static buildup).

Work footwear does not cover: sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like;
footwear designed to be worn over other footwear;
footwear with open toes or open heels; or
footwear, except footwear of heading 6401, of the slip-on type or other footwear that is held to the foot without the use of laces or a combination of laces and hooks or other fasteners.

In this regard, the shoes are “work footwear” for tariff classification purposes.

The applicable subheading for “Waterproof Oxford – Safety Toe, Stock # 804-5011” will be 6403.40.6000, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear incorporating a protective metal toe-cap: other. The general rate of duty will be 8.5 percent ad valorem.

The applicable subheading for “Classic Leather Academy Oxford, Stock # 834-6041,” “Leather/Nylon Athletic Oxford, Stock # 834-6180” and “All Leather Oxford, Stock # 834-6713” will be 6403.99.6025, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: for men, youths and boys, work footwear. The general rate of duty will be 8.5 percent ad valorem.

Styles “Classic Leather Academy Oxford, Stock # 834-6041,” “Leather/Nylon Athletic Oxford, Stock # 834-6180” and “All Leather Oxford, Stock # 834-6713” meet the description under HTSUS subheading 9902.22.52 which provides a temporary free rate of duty for work footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle (provided for in subheading 6403.99.60 or 6403.99.90 entered or withdrawn from warehouse on or before 12/31/2009. However, style “Waterproof Oxford – Safety Toe, Stock # 804-5011” despite being “work footwear” is not eligible for the duty reduction benefits of recent legislation as those benefits do not apply to merchandise classified in subheading 6403.40.6000, HTSUS.

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, Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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