The tariff classification of waterproof footwear from Korea

NY L88819 November 22, 2005 CLA-2-64:RR:NC:SP:247 L88819 CATEGORY: Classification TARIFF NO.: 6401.99.60 Mr. Dominic Teh Sun Bay International 5250 W. Century Blvd. Suite 608 Los Angeles, CA 90045 RE: The tariff classification of waterproof footwear from Korea Dear Mr. Teh: In your letter dated November 3, 2005, on behalf of A. J. International, you requested a tariff classification ruling. The submitted sample, identified as a “plastic shoe shield,” is a molded rubber/plastic overshoe with an upper that does not cover the ankle. The “shoe shield” is assembled entirely by molding and has a zipper closure at the instep. You state that the “shoe shield” is worn over a pair of shoes while outdoors to protect against inclement weather and removed indoors so as not to transfer water, mud, dirt and stains indoors. The “shoe shield” comes in sized pairs and you state that this clear vinyl plastic overshoe is designed to offer a light duty protection against inclement weather, water, mud, dirt and stains. The applicable subheading for the item identified as the “plastic shoe shield” will be 6401.99.60, 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; which does not cover the ankle; which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; and which is not designed for use without closures. The rate of duty will be 37% ad valorem. 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