The tariff classification of footwear made in China.

NY G84519 November 20, 2000 CLA-2-64:RR:NC:TA:347 G84519 CATEGORY: Classification TARIFF NO. 6404.19.20 Mr. Mike Diep TT Group Ltd. 1806 Wharncliffe Rd. S. London, Ont., N6L 1K1 RE: The tariff classification of footwear made in China. Dear Mr. Diep: In your letter dated November 14, 2000 you requested a classification ruling for a ladies waterproof boot, style T01440. The outer sole is rubber or plastics material and the upper is described as lamy suede. The upper appears to be of a rubber or plastics material which has been napped to raise fibers on the surface, simulating the look and feel of suede leather. Due to the preponderance of fibers which are visible and tactile on the surface of the shoe’s upper, the upper is predominantly of textile material for footwear classification purposes. The boot covers the ankle and is secured by a forefoot band with a hook and loop closure. The label affixed to the sole indicates that the boot is waterproof, in this regard the boot is considered ‘protective” footwear. The applicable subheading for style T01440 will be 6404.19.20, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile material, other, footwear 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. The rate of duty will be 37.5 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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. If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division