The tariff classification of footwear from China

N073620 August 27, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.10.0000, 6401.99.3000, 6401.99.8000 Ms. Josephine Chien Continental Agency, Inc. 1400 Montefino Avenue #200 Diamond Bar, CA 91765 RE: The tariff classification of footwear from China Dear Ms. Chien: In your letter dated August 14, 2009 you requested a tariff classification ruling on behalf of Golden Retriever Outdoor Gear for three styles of waterproof shoes with outer soles and uppers of rubber/plastics identified as Style nos. 2540, 2570 and 1500. The sample identified as 2540 is an open-heel waterproof shoe. The applicable subheading for Style no. 2540 will be 6401.99.8000, 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: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing like-band. The rate of duty will be Free. The sample identified as 2570 is a waterproof shoe with a closed toe/heel. The applicable subheading for Style no. 2570 will be 6401.99.3000, 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: 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 percent ad valorem. The sample identified as 1500 is a waterproof shoe with a closed toe/heel. You state that the shoe has a protective metal toe-cap. The applicable subheading for Style no. 1500 will be 6401.10.0000, 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: footwear incorporating a protective metal toe-cap. The 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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