The tariff classification of footwear from Taiwan

NY H86056 December 11, 2001 CLA-2-64:RR:NC:TA:347 H86056 CATEGORY: Classification TARIFF NO.: 6404.19.20 Ms. Jamie Whitmore Chinook Trading Co. 7405 SW Tech Center Drive Suite #160 Tigard, OR 97223 RE: The tariff classification of footwear from Taiwan Dear Ms. Whitmore: In your letter received December 2, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #1686 and described by you as a wildlife-hunting boot, is approximately 16 inches high. The boot has an upper consisting of stitched together textile, leather and rubber/plastic external surface area component materials, and has a lace and zipper closure. It has leather eyelet stays, a leather topline, leather side quarters and a leather heel foot portion with a pull-up tab. The shaft, front sides and vamp portions of the upper’s external surface consist of a textile fabric material which, based on visual measurements, we have determined to be the predominant external surface area material of the upper. The boot also has a rubber/plastic material toe piece, heel counter and a unit molded rubber/plastic bottom that overlaps the upper at the sole. You state in your letter that this boot is “waterproof” and you have provided documentation claiming that this boot has been provided with a liner designed to be protective against penetration by water. The applicable subheading for this boot, identified as Style #1686 will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. 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 boot sample you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this boot does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division