The tariff classification of footwear from China

N011801 June 11, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of footwear from China Dear Mr. Hoffacker: In your letter dated May 23, 2007, on behalf of Sugartown Worldwide Inc., you requested a tariff classification ruling. The submitted sample, which you identify as a “Girl’s Swellie Boot” Style #66084, is a child’s size waterproof boot, approximately 7-inches in height. The boot covers the ankle but not the knee, has an outer sole and upper of rubber/plastics material and is assembled entirely by a molding process. The boot also has a cotton textile fabric lining and two molded rubber/plastic pull-on hoops at the top of the shaft. The applicable subheading for the “Girl’s Swellie Boot” Style #66084, will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; which is not made of polyvinyl chloride; other. The rate of duty will be 37.5% 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." 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