The tariff classification of footwear from China

N046204 December 10, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Jonathan Domsky ZM International, Inc., dba Kidorable 6801 West Howard Niles, IL 60714 RE: The tariff classification of footwear from China Dear Mr. Domsky: In your letter received December 4, 2008 you requested a tariff classification ruling. The submitted sample which is identified only as a children’s rain boot, is a waterproof boot that is 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 has as you state, a cotton textile lining and it also has a rubber/plastic pull-up hoop at the top of the shaft. The applicable subheading for the children’s rain boot, no style name or number indicated, 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; 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, 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." 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