The tariff classification of two waterproof boots from Taiwan

PD G85254 January 3, 2001 CLA-2-64:CO:CH:JJB D10 G85254 CATEGORY: Classification TARIFF NO.: 6401.92.90 Dorothy Jones Mid-America Overseas, Inc. 1180 McLester Street Suite #7 Elizabeth, New Jersey 07201 RE: The tariff classification of two waterproof boots from Taiwan Dear Ms. Jones: In your letter dated December 13, 2000, you requested a classification ruling of two waterproof boots from Taiwan, on behalf of your client, Miller Harness Company, of Washington, North Carolina. You included two sample boots, not identified as any particular style numbers. Both are waterproof boots above the ankle but below the knee. Both have uppers and soles of rubber and both are of one piece molded construction or vulcanized construction. Both are fully lined with textile. One of the boots is marked with the country of origin of China on the outer sole, even though you stated that the boot would be made in Taiwan. The other boot is not marked at all with the country of origin. Therefore, if imported as they are, both boots will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, both of these boots will be considered not legally marked under the provisions of 19 CFR 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." Both sample boots are being returned. The applicable subheading for both of these waterproof boots, not identified as any particular style number, 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: other than footwear incorporating a protective metal toe-cap: covering the ankle but not covering the knee: other than ski-boots: other than polyvinyl chloride boots which are also lined with polyvinyl chloride. The duty rate will be 37.5%. 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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 212/637-7089. Sincerely, Robyn Dessaure Port Director Chicago, Illinois