The tariff classification of waterproof footwear from China.

N042217 November 3, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6401.99.3000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of waterproof footwear from China. Dear Mr. Crago: In your letter dated October 15, 2008 you requested a tariff classification ruling. The submitted sample, which you state is a men’s garden shoe and identify as Item #P098AA00159, is a waterproof shoe that does not cover the wearer’s ankle. This slip-on shoe without closures is assembled by molding, cementing and/or vulcanization processes and it is designed to provide protection for the wearer against water penetration. The shoe has a predominately rubber/plastic material external surface area upper that is over 3-inches in height and that includes an approximately 1-inch wide textile fabric encased stretch neoprene rubber topline portion with a pull-up tab. The shoe also has a separately molded rubber/plastic traction grooved outsole that overlaps and encircles the upper with a foxing-like band. The applicable subheading for the slip-on shoe identified as Item #P098AA00159, will be 6401.99.3000, 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…not covering the ankle…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… designed for use without closures. The rate of duty will be 25% 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