The tariff classification of waterproof boots

PD D83376 November 17, 1998 CLA-2-64:LA:S:T:1:4:D27 C85774 CATEGORY: Classification TARIFF NO.: 6401.92.90 La Charles James International Product Locators 1351 Maple Street Santa Monica, CA. 90405 RE: The tariff classification of waterproof boots Dear Mr. James: In your letter dated October 15, 1998, on behalf of International Product Locators, you requested a tariff classification ruling. The submitted sample is a men's one piece, molded polyvinyl chloride boot approximately 15" high and bearing the "INYATI" name with design on one side of the boot and "Duralight" with the symbol "CE" underneath on the other side. The boot is supported or lined with a textile material that is other than polyvinyl chloride. The applicable subheading for the boot described above will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's and the outer sole's external surfaces are predominately rubber and/or plastics; which is waterproof; in which the upper is attached to the sole or to the midsole by a molding process; in which all the significant pieces of the upper are joined to each other by a molding process; in which the top of the upper is below the bottom of the wearer's kneecap but above the top of his ankle bone; and in which there are materials used that are other than polyvinyl chloride (PVC). The rate of duty will be 37.5 percent ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the boots would be considered not 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach