H334879

H334879 May 8, 2025 OT:RR:CTF:FTM/VSP H334879 PJG/JMV CATEGORY: Classification; Origin TARIFF NO.: 6401.10.00 Mr. Robert G. Rinehart DJM Footwear Inc. Tamboril Industrial Park, Carretera Santiago Tomaboril, KM5 Santiago, 5100 Dominican Republic RE: Tariff Classification and Eligibility for Preferential Tariff Treatment under the Dominican Republic-Central America-United States Free Trade Agreement (“DRCAFTA”) of Two Styles of Dipped Neoprene Rubber Boots Incorporating a Protective Metal Toe-Cap Dear Mr. Rinehart: This letter is in response to your correspondence, dated September 19, 2023, requesting a binding ruling on behalf of Servus Rubber (“Servus” or “requestor”), concerning the tariff classification of two styles of Servus-brand dipped neoprene rubber boots (Stock Nos. 22214 and 22114) that incorporate a protective metal toe-cap and the eligibility of the products for preferential tariff treatment under the Dominican Republic-Central America-United States Free Trade Agreement (“DR-CAFTA”). The request, submitted as an electronic ruling request, was forwarded to this office from the National Commodity Specialist Division (“NCSD”) for a response. The requestor asked that certain information submitted in connection with this request be treated as confidential. Inasmuch as this request conforms to the requirements of 19 C.F.R. § 177.2(b)(7), the request for confidentiality is approved. Specifically, we grant your request for confidential treatment with respect to the identified value-related information contained within two attachments submitted with the ruling request. The specified information will not be released to the public and will be withheld from the published version of this decision. FACTS: 1 The facts are based on your ruling request and associated materials submitted with the ruling request, including photographs, a document describing the dipped neoprene manufacturing process, and a letter containing the manufacturing processes for the boots and providing your position with respect to the tariff classification of the merchandise and DR-CAFTA eligibility. The products at issue are identified as the Servus 15’’ Dipped Neoprene Rubber Boot, Steel Toe, stock no. 22214, and the Servus 12’’ Dipped Neoprene Rubber Boot, Steel Toe, stock no. 22114. They are waterproof, close-toed, lined, rubber boots that covers the ankle bone and extend to mid-calf, but do not reach the knee. The boots are constructed of a rubber upper and outer sole and a polyester lining. The boots incorporate a protective metal toe-cap. The requestor asserts that the boots should be classified in subheading 6401.10.0000, Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”), 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: Footwear incorporating a protective metal toe-cap.” The requestor also avers that the boots qualify for preferential tariff treatment under the DR-CAFTA. The manufacturing process in the Dominican Republic is described as follows: • The rubber base (rubber block) is imported into the Dominican Republic and mixed with other chemicals of various origin; • The rubber and chemical mixture are processed through several calendaring machines, during which hard pressure rollers smooth the rubber into sheets and obtain the desired texture and finish on the rubber; • Rubber sheets are cut into pieces by a press cutting machine; • Some of the mixed rubber is pressed in heated molds to form the outsoles; • Polyester laminated with rubber is cut and sewn into the sock lining; • The sock lining is mounted over a last and cement glue is applied; • The metal protective toe-cap is placed over the sock lining in the toe area; • Rubber pieces including inside quarter or vamp reinforcement, backstay or heel reinforcement insole, and steel toe reinforcement are cemented over the sock lining while on a rotary assembly line; • The upper assembly is dipped into a vat of neoprene latex liquid; • The upper is dipped into a vat of coagulant; • The upper assembly with neoprene latex and coagulant is put into a drying oven which cures the latex material; • Rubber pieces including outsole, top edge, lower foxing edge and toe-piece are mounted and cemented on the last with latex on a rotary assembly line; • Lacquer finish oil is sprayed on the boot and it is placed in an oven to be vulcanized; • After vulcanization, the boot is removed from the last; • Heat transfer labels, insole, tags, size labels, adhesive labels are applied and the boots are packaged for shipment[.] According to the ruling request, for both styles, the manufacturer produces the boot upper, bottom, and lining, which are then manufactured into the final boot. The requester asserts 2 that, for both styles, the boot uppers and linings are classified under subheading, 6406.10 HTSUS, and the boot bottom is classified under subheading 6406.90, HTSUS. The requester provided a costed bill of materials, which lists each of the inputs and components involved in the manufacture of the subject merchandise, the country of origin, tariff classification, and per-unit cost of each of those components. The requester also provided costs related to labor, overhead, and profit. The following was provided, in relevant part: Servus 12’’ Dipped Neoprene Rubber Boot Stock Number 22114 Upper Components: Part Classification Country of Origin Cost per unit Rubber Outside 6406.10 Non-Originating $[***] Neoprene Latex Outside 6406.10 Non-Originating $[***] Shaft Front Logo Outside 6406.10 Non-Originating $[***] Shaft Side Logo Outside 6406.10 Non-Originating $[***] Oil Outside 6406.10 Non-Originating $[***] Cement Outside 6406.10 Non-Originating $[***] Labor, overhead, and profit to form n/a Dominican Republic $[***] upper Bottom Components: Part Classification Country of Origin Cost per unit Rubber Outside 6406.90 Non-Originating $[***] Labor, overhead, and profit to form n/a Dominican Republic $[***] bottom Lining Components: Part Classification Country of Origin Cost per unit 3 Rubber coated Fabric Outside 6406.10 Non-Originating $[***] Thread Outside 6406.10 Non-Originating $[***] Steel toe Outside 6406.10 Non-Originating $[***] Labor, overhead and profit to form n/a Dominican Republic $[***] lining Packing Material & Other: Part Classification Country of Origin Cost per unit Inner box Outside 6401- Non-Originating $[***] 6405 and 6406.10 Carton Outside 6401- Non-Originating $[***] 6405 and 6406.10 Sticker Outside 6401- Non-Originating $[***] 6405 and 6406.10 Inner box label Outside 6401- Non-Originating $[***] 6405 and 6406.10 Outer carton label Outside 6401- Non-Originating $[***] 6405 and 6406.10 Box end label Outside 6401- Non-Originating $[***] 6405 and 6406.10 Micro-Pak Outside 6401- Non-Originating $[***] 6405 and 6406.10 Shoe insert Outside 6401- Non-Originating $[***] 6405 and 6406.10 Packing paper Outside 6401- Non-Originating $[***] 6405 and 6406.10 Footbed Outside 6401- Non-Originating $[***] 6405 and 6406.10 4 Additional Labor, Overhead, Profit n/a Dominican Republic $[***] Servus 15’’ Dipped Neoprene Rubber Boot, Steel Toe, stock no. 22214 Upper Components: Part Classification Country of Origin Cost per unit Rubber Outside 6406.10 Non-Originating $[***] Neoprene Latex Outside 6406.10 Non-Originating $[***] Shaft Front Logo Outside 6406.10 Non-Originating $[***] Shaft Side Logo Outside 6406.10 Non-Originating $[***] Oil Outside 6406.10 Non-Originating $[***] Cement Outside 6406.10 Non-Originating $[***] Labor, overhead, and profit to form n/a Dominican Republic $[***] upper Bottom Components: Part Classification Country of Origin Cost per unit Rubber Outside 6406.90 Non-Originating $[***] Labor, overhead, and profit to form n/a Dominican Republic $[***] bottom Lining Components: Part Classification Country of Origin Cost per unit Ru

1. Tariff classification of the subject boots Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The 2025 HTSUS provisions under consideration are as follows: 6401 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: * * * 6401.10.00 Footwear incorporating a protective metal toe-cap Note 3 to Chapter 64, HTSUS, provides in relevant part as follows: For the purposes of this chapter: (a) the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of color; and * * * Note 4 to Chapter 64, HTSUS, provides as follows: Subject to note 3 to this chapter: (a) The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments; (b) The constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no 7 

account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. Additional U.S. Note 3 to Chapter 64, HTSUS, provides as follows: For the purposes of heading 6401 “waterproo