The tariff classification of footwear from China

NY K88698 August 20, 2004 CLA-2-64:RR:NC:247: K88698 CATEGORY: Classification TARIFF NO.: 6401.99.80 Ms. Sonya K. Linger Rocky Shoes & Boots, Inc. 39 East Canal Street Nelsonville, OH 45764 RE: The tariff classification of footwear from China Dear Ms. Linger: In your letter dated August 12, 2004, you requested a tariff classification ruling for an EVA waterproof clog identified as style 3125. The shoe is a molded clog, not covering the ankle, having an open heel. You state, “there is an air vent located in the shank of the sole. The vent has a breathable membrane covering the vent holes which allows air to escape, but keeps water from leaking into the bottom of the shoe.” This membrane prevents the penetration of water into or out of the shoe. In this regard, the shoe is waterproof. The applicable subheading for style 3125 will be 6401.99.80 (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, screwing, plugging or similar processes, other, not covering the ankle, other, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or a foxing-like band. The general rate of duty will be Free. 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