The tariff classification of waterproof footwear from China

NY L83966 April 22, 2005 CLA-2-64:RR:NC:SP:247 L83966 CATEGORY: Classification TARIFF NO.: 6401.99.8000 Mr. Andrew Blight General Shoes USA Corp. 311 Garfield Ave. Endicott, NY 13760 RE: The tariff classification of waterproof footwear from China Dear Mr. Blight: In your letter dated April 5, 2005 you requested a tariff classification ruling. The submitted half pair sample (no style number) is a one-piece molded rubber/plastic overshoe that is to be worn over a shoe to protect floors and carpeting from dirt, mud and debris transfer. The intended user you state, is a tradesman who works in a customer’s home and makes frequent trips outside, to and from his vehicle. This footwear can be worn when walking outside and removed when indoors, or vice versa, to shield the worker’s regular shoes from tracking mud and/or dirt indoors. This overshoe item comes in sized pairs, has a unit-molded rubber/plastic sole and a sidewall-type upper that does not cover the ankle, but is held to the wearer’s foot by bristles/like protrusions at the toe and around the heel. It is not the type of footwear that is designed for wear as protection against water, oil or cold or inclement weather. The applicable subheading for this footwear item will be 6401.99.8000, 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 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. 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 sample shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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