The tariff classification of waterproof footwear from China

NY F83912 March 13, 2000 CLA-2-64:RR:NC:TA:347 F83912 CATEGORY: Classification TARIFF NO.: 6401.99.3000 Mr. Roger J. Crain CSS, Customs Science Services, Inc. 10315 Kensington Parkway, Suite 211 Kensington, MD 20895-3321 RE: The tariff classification of waterproof footwear from China Dear Mr. Crain: In your letter dated February 28, 2000, on behalf of your client the Consolidated Shoe Co., Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as style “Palladium-1”, is a waterproof, below the ankle height, slip-on loafer-like shoe. It has an orange colored rubber/plastic upper, the component parts of which have been assembled by various processes involving moulding, cementing, and vulcanization. The shoe has a molded, brown colored rubber/plastic bottom with a raised heel, which is attached to the upper also by cementing and/or vulcanization. It is the opinion of this office that, as you state in your letter, this shoe has been designed to be free from penetration by water and will keep the wearer’s foot dry while lingering in a pool of water over 2 inches deep. Therefore, the applicable subheading for this shoe, identified as “Palladium-1”, will be 6401.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle; which does not have a protective metal toe-cap; which is designed to be a protection against water, oil, grease or chemicals, or cold or inclement weather; and which is designed for use without closures. The rate of duty will be 25% ad valorem. We are returning the sample as you requested. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division