The tariff classification of protective rubber/plastic boots from the Czech Republic.

NY F84770 March 31, 2000 CLA-2-64:RR:NC:TP:347 F84770 CATEGORY: Classification TARIFF NO.: 6401.92.90 Ms. Karen J. Brandenburger Hanna Anderss on 1010 NW Flanders Portland, OR 97209 RE: The tariff classification of protective rubber/plastic boots from the Czech Republic. Dear Ms. Brandenburger: In your letter dated March 31, 2000, you requested a tariff classification ruling. You have submitted samples of what you state are waterproof rubber snow boots for kids and toddlers, styles #19372/19373. The boots feature a molded rubber/plastic outer sole. The external surface area of the uppers (ESAU) is over 90% rubber/plastics and also features an adjustable cinch closure along the topline collar. The boots are fully insulated with what you refer to as pile fabric. The boots also contain additional fleece-lined removable insoles. They are considered “protective” footwear. The applicable subheading for the boots will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), 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 covering the ankle but not covering the knee, in which materials other than polyvinyl chloride (PVC) are used in the construction/lining of the boot. The rate of duty will be 37.5% ad valorem. We also note that both shoes of each pair submitted are not marked with the country of origin. It is the position of the customs service that both shoes in a pair should be 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 merchandise 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