US Agrees to Liquidate Rubber Boot Savers at Lower Rate
The U.S. agreed to liquidate importer Tingley Rubber Corp.'s latex rubber boot savers under Harmonized Tariff Schedule subheading 6401.99.30, dutiable at 25%, as opposed to subheading 6401.92.90, dutiable at 37.5%, according to a stipulated judgment at the Court of International Trade (Tingley Rubber Corp. v. U.S., CIT # 20-03711).
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Subheading 6401.99.30 provides for "[w]aterproof 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: [o]ther footwear: [o]ther: [o]ther: [d]esigned to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: [d]esigned for use without closures."
The company said CBP issued a HQ ruling in 2019 confirming that its boot savers properly fit under subheading 6401.99.30. Tingley's preferred subheading covers footwear that covers the knee and is designed for use without closures. Meanwhile, subheading 6401.92.90 covers other footwear that covers the ankle but not the knee (see 2410310045).