The tariff classification of footwear from Poland

NY M85375 August 04, 2006 CLA-2-64:RR:NC:247: M85375 CATEGORY: Classification TARIFF NO.: 6401.92.90 Mr. Tom Zenanko Blue Pond Enterprises 1414 Applegate LN Shakopee, MN 33379 RE: The tariff classification of footwear from Poland Dear Mr. Zenanko: In your ruling request received on July 31, 2006 you requested a tariff classification ruling for a mid-calf waterproof boot. You have submitted a sample of a boot with no style number. The boot has an outer sole and upper of rubber or plastics. The boot has a textile strap closure attached to plastic components molded into the rear of the shaft. The applicable subheading for the boot will be 6401.92.90 Harmonized Tariff Schedule of the United States (HTSUS), 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: other footwear: covering the ankle but not covering the knee: other. The rate of duty will be 37.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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