The tariff classification of rubber/plastic footwear from Korea.

NY F84119 March 22, 2000 CLA-2-64:RR:NC:TP:347 F84119 CATEGORY: Classification TARIFF NO.: 6402.99.90 Mr. Nohemy Valdivieso Nohemy Customs Broker, Inc. 11222 La Cienega Blvd. Ste.135 Inglewood, CA 90304 RE: The tariff classification of rubber/plastic footwear from Korea. Dear Mr. Valdivieso: In your letter dated March 8, 2000, written on behalf of your client Nelson Sports Co., you requested a tariff classification ruling. You have submitted an item that you indicate will be worn by fishermen. It is designed to be slipped over fishing boots to, presumably, provide traction while standing on wet rocks. The item consists of a rubber outer sole with metal traction studs. The upper of the item consists of a rubber strap at the toe/instep area and a rubber heel enclosure. There is a textile strap that secures the item around the ankle and a textile pull-tab at the heel. The upper of the item is a combination of rubber and textile material with rubber comprising the greatest external surface area. You state that the footwear will be valued at $14.18 per pair. The applicable subheading for the item will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area (including accessories and reinforcements as defined in Note 4(a) to chapter 64 of the HTS) is rubber or plastics, which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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 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