CLA-2-64:RR:NC:SP:247 L84505
Mr. Brian Ryu
Pro Line Manufacturing Co.
901 Murray Road
East Hanover, NJ 07936
RE: The tariff classification of waterproof footwear from China
Dear Mr. Ryu:
In your letter dated May 2, 2005 you requested a tariff classification ruling for two half pair samples of waterproof footwear identified as style “Ladybug-2” and style “Clog-05.”
The submitted half pair identified as style “Ladybug-2” is a slip-on type waterproof shoe that does not cover the wearer’s ankle. This waterproof shoe has a rubber/plastic upper that is assembled by molding and/or cementing, has a textile lining and it has a cemented-on, molded rubber/plastic sole. The shoe is designed to provide protection against penetration by water.
The submitted half pair sample, identified as style “Clog-05” is a slip-on, closed-toe, open-heel waterproof shoe that does not cover the wearer’s ankle. This clog-type shoe has a predominately rubber/plastic upper assembled by molding and/or cementing processes, and which includes an ankle collar that is of a textile material laminated over neoprene rubber. We estimate that textile materials account for at least 10% of the external surface area of the upper. This clog-type shoe is not designed to be a protection against water because it has an open-heel. The shoe also has a textile lining and it has a vulcanized and/or cemented-on, calendared rubber/plastic outer sole that overlaps the upper at the sole by a height of more than ¼-inch, all around the lower perimeter of the shoe. This shoe has a foxing-like band.
The applicable subheading for the shoe identified as style ”Ladybug-2” will be 6401.99.30, Harmonized Tariff Schedule of the United States (HTS), 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 cover the ankle; which is designed to be a protection against water, oil or cold or inclement weather; and which is designed to be used without closures. The rate of duty will be 25% ad valorem.
The applicable subheading for the shoe identified as style “Clog-05” will be 6401.99.90, HTS, 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 cover the ankle; which is not designed to be a protection against water, oil or cold or inclement weather; and in which the upper’s external surface area is not over 90% rubber or plastics (including any accessories or reinforcements), or which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 37.5% ad valorem.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its 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. We note that the sample shoes you have provided for this ruling request have not been marked with the country of origin, as required by the marking statute. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.
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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division