The tariff classification of waterproof footwear from China

NY L86388 August 3, 2005 CLA-2-64:RR:NC:SP:247 L86388 CATEGORY: Classification TARIFF NO.: 6401.92.90 Ms. Marsha McCabe Midwest Quality Gloves, Inc. P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of waterproof footwear from China Dear Ms. McCabe: In your letter dated July 12, 2005 you requested a tariff classification ruling. The submitted sample, identified as Style #6091A6 (green), is a slip-on type waterproof ankle boot with an upper that covers the wearer’s ankle but does not cover the knee. This waterproof boot has, you state, a 100% rubber upper, that is assembled entirely by molding and/or cementing. It also has two, cemented-in, elasticized textile side stretch panels, a textile lining, a removable insole and a molded and/or cemented on rubber outer sole. The shoe is designed to provide protection against penetration by water. You state that an identically constructed waterproof ankle boot, identified as Style #6092A6 (orange), will also be imported and only differences of color exist between these two style number designations. Normally, differences in color only, will not change the classification of footwear. The applicable subheading for the ankle boots, identified as Style #6091A6 (green) and Style #6092A6 (orange), 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. We are returning the sample as you requested. 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