The tariff classification of waterproof footwear from China

NY I89792 January 21, 2003 CLA-2-64:RR:NC:TA:347 I89792 CATEGORY: Classification TARIFF NO.: 6401.99.60 Mr. Faizool Khan Romika USA, Inc. 8730 NW 36th Ave. Miami, FL 33147 RE: The tariff classification of waterproof footwear from China Dear Mr. Khan: In your letter dated January 8, 2003 you requested a tariff classification ruling. The submitted sample is a one-piece injection molded rubber/plastic boot bottom, approximately 3-1/2 inches high, which you call a “shoe bottom” and identify by marking as “Sample A.” The boot bottom does not cover the ankle and is considered waterproof footwear when imported in this condition. This bottom will have an additional upper shaft portion stitched on to it after importation which will make it a protective cold weather snow boot, probably 8 to 10 inches high. You have provided these additional facts to this office by telephone, stating also that the finished boot is designed for use with closures. Classification of merchandise is based upon its condition as imported. Since the subject boot bottom is constructed of rubber/plastics, is waterproof and as imported does not cover the ankle, it is classifiable under subheading 6401.99, HTS, which provides for waterproof footwear with outer 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. Classification of this boot bottom to the eight digit level is dependent upon whether or not it is designed for use with or without closures. Your telephone conversation with this office has indicated that this boot bottom is designed for use with closures, specifically a lace closure. Therefore, the applicable subheading for this boot bottom identified by a stick-on label as “Sample A” will be 6401.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer 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; which does not cover the ankle; which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather; and which is designed to be used with closures. 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