The tariff classification of waterproof footwear from China.

NY J84800 June 3, 2003 CLA-2-64:RR:NC:TA:347 J84800 CATEGORY: Classification TARIFF NO.: 6401.92.90 ; 6401.99.30 ; 6401.99.80 Ms. Melissa Weiss Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of waterproof footwear from China. Dear Ms. Weiss: In your letter received May 19, 2003, on behalf of your client Nine West, Inc., you requested a tariff classification ruling. You have submitted three half pair samples of waterproof footwear that you identify as style “Nonpariels,” a women’s rubber boot, style “Nowaday,” a women’s rubber shoe and style “Noend,” a women’s rubber clog. Style “Nonpariels” - A one-piece molded rubber/plastic waterproof boot, approximately 13 ½-inches high with a molded rubber/plastic outer sole. The boot is of the slip-on type, without closures and is lined with a textile fabric material. Style “Nowaday” - A one-piece molded rubber/plastic waterproof shoe that has a molded rubber/plastic outer sole and that does not cover the wearer’s ankle. The shoe, which protects the wearer’s foot against penetration by water, is of the slip-on type and is designed for use without closures. It is lined with a textile fabric and it has a textile faced foam rubber/plastic footbed insole. Style “Noend” - A one-piece molded rubber/plastic closed-toe, open-heel slip-on clog shoe with a molded rubber/plastic outer sole. This open-heeled shoe has a textile fabric lining, a textile faced footbed insole and it is not designed to keep the wearer’s foot dry. The applicable subheading for the women’s boot, identified as style “Nonpariels” 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. The applicable subheading for the women’s slip-on shoe, identified as style “Nowaday” will be 6401.99.30, 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 a protection against water, oil or cold or inclement weather; and which is designed to be used without closures. The rate of duty will be 25% ad valorem. The applicable subheading for the women’s open-heeled clog shoe, style “Noend” will be 6401.99.80, HTS, which provided 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 not designed to be a protection against water, oil or cold or inclement weather; and which does not have a foxing or a foxing-like band. The rate of duty will be Free. 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