The tariff classification of waterproof footwear

N040946 October 17, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6401.10.0000 Mr. Paul Harris Shelby Group Intl., Inc. 5321 East Shelby Drive Memphis, TN 38118 RE: The tariff classification of waterproof footwear Dear Mr. Harris: In your letter dated September 30, 2008, you requested a tariff classification ruling for a waterproof boot identified as style number BPV120S09. The submitted sample is a waterproof boot that covers the ankle but not the knee. The boot has a protective metal toe cap and a 100% polyester lining. The applicable subheading for style number BPV120S09 will be 6401.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber/plastics: footwear incorporating a protective metal toe-cap. The general 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