The tariff classification of waterproof footwear from China

N240950 May 17, 2013 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 6401.92.9060  Ms. Stacey Nesseth Red Wing Shoes314 Main Street Red Wing, MN 55066-2337 RE:  The tariff classification of waterproof footwear from China Dear Ms. Nesseth:In your letter dated April 4, 2013 you requested a tariff classification ruling.The submitted half-pair sample identified as style #4893, is a waterproof boot of molded EVA rubber or plastics construction. It is approximately 17 inches in height and is not lined. You state that upon importation, this boot will have a textile “bootie liner” (sample provided) inserted into the boot at your factory in Red Wing, MN. You suggest that the boot (without the bootie liner) be classified duty free under heading 6406, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; Parts of footwear. We disagree with this suggested classification. Style #4893 is a waterproof boot having both an outer sole and upper. Therefore, it is considered complete footwear and not a “part” of footwear. The applicable subheading for the waterproof boot identified as style #4893 will be 6401.92.9060, 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; which does not have a protective metal toe-cap; which covers the ankle but does not cover 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 sample 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, Thomas J. Russo Director National Commodity Specialist Division