The tariff classification of footwear from China

NY H89776 April 9, 2002 CLA-2-64:RR:NC:TA:347 H89776 CATEGORY: Classification TARIFF NO.: 6401.92.90 Ms. Linda G. Baird Shelby Group International, Inc. P.O. Box 171814 Memphis, TN 38187-1814 RE: The tariff classification of footwear from China Dear Ms. Baird: In your letter dated March 27, 2002 you requested a tariff classification ruling. The submitted half pair sample “work boot,” no style number indicated, is a rubber/plastic one-piece molded waterproof boot approximately 16 inches in height with a rubber/plastic outer sole. We will presume for the purposes of this ruling that this sample boot which is marked “Made In The U.S.A., merely represents the identical boot that you intend to import from China, since an imported boot made in China cannot be legally marked in this manner. The subject boot is of the slip-on type without closures, which covers the ankle but does not cover the knee and as you state in your letter, it is constructed entirely in a one piece molding process and is made of PVC (polyvinyl chloride). We note that this molded PVC boot also has a woven textile fabric lining that covers the boot’s entire interior surface. You state that this interior lining material is made of a woven polyester mesh fabric. The applicable subheading for this “work boot,” as described above, 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, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; in which the upper is attached to the sole or midsole by a “molding” process; in which all the significant pieces of the upper are joined to each other by a “molding” process (note that vulcanization is a type of molding); which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and which is lined or supported by material other than polyvinyl chloride. 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 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