Oct. 10 CBP Bulletin Revokes and Modifies Rulings on Work Footwear
In the Oct. 10 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No. 42), CBP a notice of revocation and modification of rulings and treatment regarding the tariff classification of work footwear .
Revocations and Modifications Are Effective Dec. 10
CBP is revoking and modifying these rulings, as well as any treatment CBP previously accorded to substantially identical transactions, effective for merchandise entered or withdrawn from warehouse for consumption on or after Dec. 10
Work Footwear
| Item: Sears SAFETRAX brand footwear. Most styles in question are below-the-ankle, lace up shoes with outer soles of rubber/plastics and uppers of predominantly leather. One style is a slip-on shoe. The seven styles of footwear under reconsideration are the following style numbers: 65005, 65021, 65025, 65118, 65120, 65131, and KM-0112. Style number 65029 in NY N039198 is not at issue in this reconsideration. |
| New Ruling: HQ H050119 (dated 09/25/12), revokes NY N039199 (2008), modifies NY N039198 (2008) |
| Old HTS/Rate: 6403.99.6075, 8.5% (“footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other”.) 6403.99.9065, 10% (“footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: other: for women: other.”) |
| New HTS/Rate: 6403.99.6025, 8.5% as ("footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: work footwear.") 6403.99.9015, 10% (footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: work footwear.”) |
| Reason: CBP previously ruled that the footwear didn't meet the requirements of "work footwear." Sears submitted evidence showing the footwear is marketed for food processing plants, restaurants, supermarkets, hospitals, and other industrial sites. In light of the evidence provided by Sears and an examination of samples of the footwear, these articles meet the requirements enumerated in Statistical Note 1(a) of Chapter 64, HTSUS, to be considered work footwear, said CBP. |
(See ITT's Online Archives 12081626 for summary of the proposed revocation of this ruling.)