The tariff classification of footwear from China

N162697 May 19, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060, 6405.90.9000 Ms. Moy Chu Pacific Eagle USA 9707 El Poche Street S. El Monte, CA 91733 RE: The tariff classification of footwear from China Dear Ms. Chu: In your letter dated April 19, 2011 you requested a tariff classification ruling for two footwear items. The submitted half-pair sample identified as “Superlite/Molded Sole,” is an above-the-ankle/below-the-knee waterproof boot with a rubber/plastics molded outer sole and a predominately ethylene-vinyl acetate (EVA) rubber/plastics upper. The boot is lined with a textile material that is not polyvinyl chloride. In a subsequent telephone conversation with our office, you stated that this boot will be cut at the topline and bonded to a fishing wader at your Los Angeles office after importation. The applicable subheading for “Superlite/Molded Sole” 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: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5% ad valorem. The submitted sample identified as “Hodgman EVA/felt,” is an above-the-ankle/below-the-knee waterproof boot with a textile felt outer sole and a predominately ethylene-vinyl acetate (EVA) rubber/plastics upper. This boot is not lined. In a subsequent telephone conversation with our office, you stated that this boot will be bonded to a fishing wader at your Los Angeles office after importation. The applicable subheading for “Hodgman EVA/felt” will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5% 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 “Hodgman EVA/felt” 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division