The tariff classification of waterproof footwear from China

NY H83776 July 24, 2001 CLA-2-64:RR:NC:TA:347 H83776 CATEGORY: Classification TARIFF NO.: 6401.92.90 Ms. Sophia Spoltore Milgram Freight Services Ltd. 407, rue McGill, Suite 500 Montreal (Quebec) Canada H2Y 2G7 RE: The tariff classification of waterproof footwear from China Dear Ms. Spoltore: In your letter dated July 4, 2001, on behalf of Bonotto Import Export Int’l, Inc., you requested a tariff classification ruling. The submitted sample, identified by you as style name “Beetle Boot,” is a molded rubber/plastic waterproof boot/shoe, approximately 5-inches in height, which covers the wearer’s ankle. The boot has two cemented-in elasticized textile gores at the sides of the ankle, is lined with a textile fabric material and has a molded rubber/plastic bottom that incorporates a ¾-inch high sidewall mudguard band, applied at the sole and overlapping the upper. We consider this item to be classifiable as waterproof footwear that has been designed to protect against penetration by water or other liquids, whether or not it was primarily designed for such purposes. The applicable subheading for this boot, identified as style “Beetle Boot,” will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with 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 (but may be assembled by ways other than those mentioned, such as by molding or cementing); which covers the wearer’s ankle but does not cover the knee; which does not have a protective metal toe-cap; and in which both the upper and the outer sole’s external surface area does not measure over 90% polyvinyl chloride. The rate of duty will be 37.5% ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample boot you have provided for this ruling request is not marked with the country of origin. Therefore, if imported as is, the boot does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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