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NY N019154

November 16, 2007



TARIFF NO.: 6403.99.6075

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

RE: The tariff classification of footwear

Dear Mr. Anderson:

In your letter dated October 26, 2007, you requested a tariff classification ruling on behalf of Weinbrenner Shoe Company for three styles of leather footwear. The items are identified as “All Leather Oxford, Stock # 834-6713,” “Oxford Generation Flex (Workin’ Sport) Stock # 9527” and “Dri-Duck, Stock # 9415.”

“All Leather Oxford, Stock # 834-6713” is the subject of NY Ruling N012964 dated June, 29, 2007 and therefore will be omitted from this request.

“Oxford Generation Flex (Workin’ Sport) Stock # 9527” and “Dri-Duck, Stock # 9415.” are below-the-ankle, lace-up shoes with outer soles of rubber or plastics and uppers of leather. You state that these shoes are “designed, marketed and sold principally to the blue collar trade industry” and suggest classification as work footwear.

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.

While you state that these two styles have oil and slip resistant rubber outsoles, the term “blue collar trade industry” in itself is insufficient to regard these shoes as “work footwear” for tariff classification purposes. At a minimum, this office requires the presentation of marketing material in the form of a catalog targeting sales to employees engaged in a specific occupation before classification as “work footwear” will be considered.

The applicable subheading for “Oxford Generation Flex (Workin’ Sport) Stock # 9527” and “Dri-Duck, Stock # 9415.” will be 6403.99.6075, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: for men, youths and boys, other. The general 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 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.


Robert B. Swierupski

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