The tariff classification of footwear from China

N022316 February 1, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Ms. Stephanie Clariday Elan Polo Inc. 630 Melrose Avenue Nashville, TN 37211 RE: The tariff classification of footwear from China Dear Ms. Clariday: In your letter dated January 22, 2008 you requested a tariff classification ruling for waterproof rain boot that covers the ankle but not the knee. The submitted sample, identified as “Pattern W08757,” is a women’s waterproof boot, approximately 14-inches in height, with an upper and outer sole assembled entirely by a molding process of rubber/plastics materials. You state that the boot has a polyvinyl chloride (PVC) plastic upper with a textile fabric lining and an outer sole of “black rubber.” We note that since this boot is lined with a textile fabric that is not polyvinyl chloride and as you state in your letter, it also has an outsole of rubber, your suggested classification under subheading 6401.92.6000, HTSUS, is incorrect and the boot will be classified elsewhere. The applicable subheading for the women’s rain boot, identified as Pattern W08757, will be 6401.92.9060, 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; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee… other …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, the footwear 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