The tariff classification of footwear from China

N176997 August 22, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Brian G. Pearce Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of footwear from China Dear Mr. Pearce: In your letter dated July 21, 2011 you requested a tariff classification ruling for two “waterproof” rain boots. The submitted samples which you identify as style number “A020AA01262,” are women’s size 6 and children’s size 12 waterproof rain boots which cover the ankle but not the knee. The boots are approximately 11 and 7 ½ inches in height, respectively, and do not incorporate a metal toe-cap. The women’s boot features a conventional buckle closure near the top line on the lateral side. The children’s boot has a foxing or a foxing-like band which is applied or molded at the sole and overlaps the upper. In your submission, you state that the external surface of the uppers is rubber (with no functional stitching) and that the outer soles are also rubber. Each boot is assembled by “vulcanization” and has a textile lining. The applicable subheading for both waterproof boots identified by you as style number “A020AA01262,” 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. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division