CLA-2-64:RR:NC:SP:247
Mr. Len Gevertman
Vida Shoes International, Inc.
29 West 56th Street
New York, NY 10019
RE: The tariff classification of footwear from China
Dear Mr. Gevertman:
In your letter received on April 19, 2007, you requested a tariff classification ruling for a woman’s rain boot.
The submitted sample, identified as style “Rainey,” is a waterproof boot that covers the ankle but not the knee. The outer sole and upper is rubber or plastics. You state that the outer sole is “mostly fabric (flocking)” however, the fabric has a visible layer of plastics material applied to the surface.
Not 3(a), Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), provides that for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics and other textile products with an external layer of rubber or plastics being visible to the naked eye. In this regard, the outer sole of style “Rainey” is rubber/plastics.
The applicable subheading for the boot identified as “Rainey” will be 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber/plastics: Other footwear: covering the ankle but not covering the knee: other, other. The general rate of duty will be 37.5 percent 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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division