The tariff classification of waterproof footwear from Denmark and Slovakia.

NY J80344 January 29, 2003 CLA-2-64:RR:NC:TA:347 J80344 CATEGORY: Classification TARIFF NO.: 6401.92.90 Ms. Ulrika Hasselberg Scandinavian Brands LLC 603 11th Ave. Kirkland, WA 98033 RE: The tariff classification of waterproof footwear from Denmark and Slovakia. Dear Ms. Hasselberg: In your letter received by this office on January 22, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified by you as “style number 20902,” is a waterproof slip-on boot, approximately 8.5-inches high, with a molded rubber/plastic upper and a molded rubber/plastic bottom. The boot is lined with cotton, has a molded rubber/plastic foxing and is designed for use without closures. You state that it will be valued at over $12 per pair. The applicable subheading for this boot, identified as style number 20902, will be 6401.92.90, 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 have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and which is not of 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 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. We are returning the sample as you have 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division