The tariff classification of a rain boot from China

N248414 December 24, 2013 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Peter J. Baskin Sharretts, Paley, Carter V. Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a rain boot from China Dear Mr. Baskin: In your letter dated November 27, 2013, you requested a tariff classification ruling on behalf of GMA Accessories, Inc. A sample of a ladies’ slip-on rain boot was submitted with your request. The rubber boot covers the ankle but not the knee, has a fabric lining, and a non-functional strap with a buckle on the lateral side near the top of the boot shaft. The surface of the outer sole is said to be constructed of rubber/plastics and composition leather, with the composition leather occupying the majority. The applicable subheading for the rain boot will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5% ad valorem. The sample you have submitted does not appear to be properly marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). 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/. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division