The tariff classification of PVC boots from China

NY J86071 July 22, 2003 CLA-2-64:RR:NC:347: J86071 CATEGORY: Classification TARIFF NO.: 6401.92.60 Ms. Tara Hu Beijing Trade, LLC 900 2nd Street, N.E. Suite 309 Washington, DC 20002 RE: The tariff classification of PVC boots from China Dear Ms. Hu: In your letter dated July 9, 2003, you requested a tariff classification ruling for a PVC boot (no style number). You state that the sample is “made of injection-molded PVC (polyvinyl chloride), unlined, no steel toe. PVC boots are in 10” height, yellow or black, and will be packed in an individual polybag per pair.” You also state that the PVC boots are used to give waterproof protection over work shoes and work boots. The applicable subheading for the PVC boot, will be 6401.92.60, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer soles and uppers of rubber/plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, other, covering the ankle but not covering the knee, having soles and uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is polyvinyl chloride, whether or not supported or lined with polyvinyl chloride but not otherwise supported or lined. The general rate of duty will be 4.6 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "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 container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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