The tariff classification of footwear from China and Japan

N096940 April 1, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Ms. Anita Lee Marubeni America Corporation 375 Lexington Ave New York, NY 10017 RE: The tariff classification of footwear from China and Japan Dear Ms. Lee: In your letter dated March 1, 2010, you requested a tariff classification ruling. Two children’s, above the ankle, below the knee, waterproof boots were submitted with your letter. As per our telephone conversation, you stated that the Lt. Blue #1 boots have uppers and outer soles composed of rubber/plastics and will be made in China. The Green #1 boots have uppers and outer soles composed of 100 percent Polyvinyl Chloride (PVC) and will be made in Japan. Both styles are lined with a cotton fabric. The applicable subheading for the Lt. Blue #1 and Green #1 waterproof boots 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 not assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other. 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 sample of the Blue #1 is not marked with the correct 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division