The tariff classification of a waterproof polyurethane boot bottom from Canada

DD 802426 October 12, 1994 CLA-2-04:K:C:A3:D23 802426 CATEGORY: Classification TARIFF NO.: 6401.99.30 Ms. Tracy Ann Ehme The A.W. Fenton Company Inc. P.O. Box 360614 Columbus, OH 43236-0614 RE: The tariff classification of a waterproof polyurethane boot bottom from Canada Dear Ms. Ehme: In your letter dated September 9, 1994, you requested a tariff classification on behalf of your client, Rocky Shoes & Boots Co., 45 East Canal Street, Nelsonville, OH 45764. You included a sample, no style number designated, and described it as a waterproof polyurethane boot bean bottom, not covering the ankle, and without fasteners or laces. The boot bottom will be imported from Canada. The applicable subheading will be 6401.99.30, Harmonized Tai-iff Schedule of the United States, which provides for footwear with otiter soles and uppers of rubber or plastics, the tippers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; other footwear; other; designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; desianed for use without closures. The duty rate will be 25% ad valorem. We note that the sample shoe is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes would not be considered legally marked under the provisions of 19 C.F.R. 134.11 which states, "Every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit." This ruling is being issued under the provisions of Section 177 of the Customs Regulations. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Thomas Mattina Area Director, JFK Airport