The tariff classification of waterproof footwear from China

NY L84547 June 9, 2005 CLA-2-64:RR:NC:SP:247 L84547 CATEGORY: Classification TARIFF NO.: 6401.92.90 Mr. Jay Fox EGL-Eagle Global Brokerage 6250 South 196th Street Kent, WA 98032 RE: The tariff classification of waterproof footwear from China Dear Mr. Fox: In your letter dated May 7, 2005, on behalf of Washington Shoe, you requested a tariff classification ruling. The submitted sample identified as Style #585 is, as you state, a unisex waterproof boot, approximately 10 inches high. The boot has an upper and outer sole that you state are both of 100% rubber and it has been assembled by vulcanization, a molding process. The boot is of the slip-on type, with molded rubber pull-up loops at the top of the shaft and with a textile material lining. You state in your letter that this boot has an outer sole with a surface area consisting of a combination of rubber and cotton materials in contact with the ground, but you did not provide an accurate surface area material percentage measurement. We have examined the sole of this boot and found that rubber is the constituent material of the outer sole with the greatest surface area in contact with the ground. Therefore, this waterproof boot, assembled by molding processes, has a rubber outer sole and does not have, as you state in your letter, a sole that is “100% cotton.” The applicable subheading for the waterproof boot, identified as Style #585, 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 not made 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 sample boot you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the boot 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