CLA-2-64:RR:NC:SP:247
Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001
RE: The tariff classification of footwear from China
Dear Mr. Spano:
In your letter dated May 22, 2008, on behalf of Black Diamond Group Inc., you requested a tariff classification ruling for a protective waterproof boot identified as Article #9761.
The submitted sample is described as a waterproof boot made of molded and/or vulcanized rubber with a protective steel toe. You state that the boot is lined with Kevlar® and Ballistic nylon #1682DP/D+PU24WR. The boot is approximately 16 inches in height and you state, it is constructed by hand of rubber. It has a rubber upper, a molded rubber lugged sole and the boot is not assembled by stitching, riveting, nailing, screwing, plugging or similar processes. We note that “Black Diamond” boots of similar construction and method of assembly are advertised by this importer as performance footwear designed for the fire service industry.
The applicable subheading for the Black Diamond boot, Article #9761, will be 6401.10.0000, 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; and which has a protective metal toe-cap. The general rate of duty will be 37.5% ad valorem.
As a result of recent legislation, this waterproof rubber boot with its protective steel toe, identified as Article #9761, is also eligible for temporary duty free treatment under 9902.23.08, HTSUS, which provides for boots, constructed by hand of natural rubber, the foregoing with steel toes and incorporating ballistic nylon for cut protection, with self-cleaning lug soles or with “caulked” soles for slip and fall protection.
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