The tariff classification of footwear from China and Canada

N240244 April 30, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.92.9060, 6404.19.2060 Ms. Linda M. Rasco Metro 1Lincoln Blvd., Suite 202 Rouses Point, NY 12979 RE: The tariff classification of footwear from China and Canada Dear Ms. Rasco: In your letter dated March 28, 2013 you requested a tariff classification ruling on behalf of your client, Stonz Wear Inc., for two boots. The submitted sample (no style name/number provided), is a pair of children’s “unisex” waterproof rain boots which cover the ankle but not the knee. The outer soles and uppers are rubber or plastics and the insides are lined with cotton textile material. The boots are assembled by cementing/vulcanization. The applicable subheading for the children’s “unisex” waterproof rain boots (no style name/number provided), 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 general rate of duty will be 37.5% ad valorem.  The submitted sample (no style name/number provided) is a pair of women’s “winter” boots which have molded rubber or plastics bottoms that cover the sides and tops of the feet. Stitched to each bottom is a textile “shaft” which covers the ankle and predominates as the constituent material having the greatest external surface area of the upper. Each upper has both a hook and loop and a drawstring closure at the front and back of the top line, respectively, and a two-piece strap closure across the instep. You suggest classification under subheading 6404.19.9060, HTSUS, which provides for footwear that is not 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. We disagree with this suggested classification. Customs has previously ruled that footwear with a molded rubber or plastics bottom which covers the sides and top of the foot (known in the industry as a “bean boot bottom”), is substantially more of a protection against those elements, i.e. water, than the usual footwear of that type. Therefore, we consider the sample boots to be protective against water. The applicable subheading for the women’s “winter” boots will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; footwear 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: for women. The general 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/. Please note that each of the women’s sample winter boots has a label stitched to its lateral side with the trademark or trade name “STONZ” imprinted on it and CANADA imprinted below it. This method of marking is not considered proper marking for this item. Title 19 C.F.R. Section 134.47 states; “When as part of a trademark or trade name or as part of a souvenir marking, the name of a location in the United States or “United States” or “America” appear, the article shall be legibly, conspicuously, and permanently marked to indicate the name of the country of origin of the article preceded by “Made in,” “Product of,” or other similar words, in close proximity or in some other conspicuous location.” In addition, the adhesive label “Made in China” on the inside of each of the children’s rain boots is not permanent and therefore, not considered proper marking. Title 19 C.F.R. Section 134.11 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.” Therefore, if imported as is, the rain boots will not meet the country of origin marking requirements of 19 U.S.C. 1304. 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, Thomas J. Russo Director National Commodity Specialist Division