The tariff classification of footwear from Canada

NY H80354 April 30, 2001 CLA-2-64:RR:NC:TA:347 H80354 CATEGORY: Classification TARIFF NO.: 6402.91.50 Mr. Mike Leahy A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of footwear from Canada Dear Mr. Leahy: In your letter dated April 16, 2001, on behalf of Rallye Footwear Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as “Elmo,” is a child’s cold weather boot, approximately six inches in height. The boot has a functionally stitched together plastic upper, a foam padded imitation fleece textile lining for warmth and a molded, two color rubber/plastic cupsole bottom with a sidewall that overlaps the upper at the sole by varying heights of over ¼-inch to as much as ¾-inch and more, all around the boot’s lower perimeter. We consider this boot to have a foxing-like band. The boot also has a hook-and-loop strap closure strap, which wraps around the back of the ankle. We note that this boot is not legally marked with its country of origin and it also bears a known registered trademark for which certification for entry into the U.S. has not been provided. Since you have not provided any country of origin marking label on the boot, or any documentation for the trademarks in evidence with your ruling request, this boot will not be considered to be in compliance for importation into the United States. The applicable subheading for the child’s cold weather boot, identified by you as “Elmo” will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; in which the upper’s external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which is designed to be a protection against water, oil, or cold or inclement weather; and which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The general rate of duty will be 37.5% 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