The tariff classification of footwear from Brazil

N309437 February 24, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification and Marking TARIFF NO.: 6401.92.9060 Ana Warken Ana Warken Inc. 890 N Wood Dale Road Wood Dale, Illinois 60191 RE: The tariff classification of footwear from Brazil Dear Ms. Warken: In your letter dated February 5, 2020, you requested a tariff classification ruling on behalf of your client Basso & Pancotte, Brazil. Included with your submission are five photographs and samples of footwear identified as style numbers 13187 14” boot, 13189 14" boot, 11622 14" boot, 10829 11" boot, and 13967 11" boot. You also inquired about the proper country of origin marking and the eligibility of Free Trade Agreement application. Your samples will be reviewed and returned. Style # 13187 14" is a slip-on, unisex, waterproof, safety and rain boot. It has a closed toe, closed heel, covers the ankle, and falls below the knee. The boots have an upper and outer sole made from Polyurethane rubber or plastics. The boot measures approximately 14 inches tall, has a polyester fabric lining and a composite toe cap. It will be utilized in the maintenance, food, dairy, agriculture industries, and leisure pursuits. Style # 13967 11" is a slip-on, unisex, waterproof, safety and rain boot. It has a closed toe and closed heel, covers the ankle, and falls below the knee. The injection molded EVA rubber/plastic upper is glued to a rubber outer sole. The boot measures 11“ tall and has a rubber lining, and has a composite toe cap. It will be marketed as a safety boot for use in the food, agriculture, dairy, maintenance industries, and leisure pursuits. Style # 13189 14” boot is a slip-on, unisex, waterproof, safety and rain boot. It has a closed toe and a closed heel, covers the ankle, and falls below the knee. The boot measures approximately 14 inches tall, and upper and outer soles made of PU and lined with PU fabric material. It will be marketed as a safety boot for use in the food, agriculture, dairy, maintenance industries, and leisure pursuits. Style # 11622 14" is a slip-on, unisex, waterproof, rain boot. It has closed toes and closed heels, cover the ankles, and fall below the knees. The 14” tall boot has uppers and outer soles made from EVA and PU rubber/plastics. They are considered protective against water. It will be marketed as a safety boot for use in the food, agriculture, dairy, maintenance industries, and leisure pursuits. Style # 10829 11" boot is a slip-on, unisex, waterproof, rain boot. It has closed toes and closed heels, cover the ankles, and fall below the knees. The 11” tall boot has uppers and outer soles made from EVA rubber/plastics. They are considered protective against water. It will be marketed as a safety boot for use in the food, agriculture, dairy, maintenance industries. The applicable subheading for the 13187 14” boot, 13189 14" boot, 11622 14" boot, 10829 11" boot, and 13967 11" boot 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 percent ad valorem. You have also inquired as to whether footwear classified in the above subheadings, imported from Brazil, is eligible for preferential duty treatment associated with a trade program or agreement. Presently the items are not eligible for duty free treatment.   Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.1304), provides that, unless excepted, every article of foreign origin 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 a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. All of the submitted samples, with the exception of style #13967, were properly marked with the country of origin. “Made in Brazil” was found on the external surface of the outer sole between the forefoot and the heel. The marking was legible, indelible and permanently marked in a conspicuous place. Therefore, if imported as is, they will meet the country of origin marking requirements of 19 U.S.C. 1304. The sample of style #13967 is not marked with the country of origin. If imported as is, this style will not meet the country of origin marking requirements of 19 U.S.C. 1304, and will therefore be considered not legally marked. 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 https://hts.usitc.gov/current. 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division