The tariff classification of children's protective boots from Hong Kong or China

PD H83316 July 30, 2001 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6402.91.50; 6404.19.20 Mr. Tony Ma Tsuyoshima Int'l. Co. Ltd. 108 South Franklin Avenue, 2nd Floor #17 Valley Stream, New York 11582 RE: The tariff classification of children's protective boots from Hong Kong or China Dear Mr. Ma: In your letter dated July 2, 2001 you requested a tariff classification ruling on two styles of children's cold weather boots. Style T3U6710 features an outer sole of rubber, and a rubber foxing or foxing-like band encircling the entire boot. Although you state that the upper is of acrylic plush fabric, we note that only the lining is comprised of this material. The upper's external surface area is made up of two components: A strip of rubber encircles the boot, rising from approximately 3/4 inch above the sole at the toe to approximately two inches above the sole at the heel. This strip is stitched to a plastic sheeting material that forms the remainder of the upper. There is also a zipper on each side of the boot shaft, with a decorative plastic heart in the center. Style T3U6711 is identical to style T3U6710, except that instead of the plastic sheeting noted above, the corresponding portion of this upper is comprised of a material you identify as "vulcanized vylon." Please note that vylon is not a recognized term for tariff purposes. However, based upon physical examination, we believe the outer surface of this material to be of textile, and for the purposes of this ruling, we will assume that this is correct. Moreover, your submission provides no information regarding the percentages of the upper's external surface area imparted by the vylon and the rubber strip described above. For the purposes of this ruling, we will assume that the greater portion of the external surface area is imparted by the vylon. These assumptions may, however, be verified upon importation. In addition, although you note in your submission that the country of origin of these boots is Hong Kong, the stickers affixed to the soles of these boots state "made in China." Please ensure that upon importation, the boots are marked with the correct country of origin. Further, because the stickers on the sample boots are easily removed, if imported as is, the boots will not meet the country of origin marking requirements set out in 19 USC 1304, which state that “every article of foreign origin... imported into the United States shall be marked… as… permanently as the nature of the article… will permit in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article.” The applicable subheading for style T3U66710 will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; which is other than waterproof or sports footwear; which does not have a protective metal toe cap; which covers the ankle; which has a foxing or foxing-like band; which is designed to be worn as a protection against water, oil, grease, chemicals, or cold or inclement weather. The rate of duty will be 37.5% ad valorem. The applicable subheading for style T3U66711 will be 6404.19.20, which provides for footwear with outer soles of rubber and uppers of textile materials; which is other than sports footwear; which is designed to be worn as a protection against water, oil, grease, chemicals, or cold or inclement weather. The rate of duty will be 37.5% ad valorem. 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 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, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, New York