CLA-2-64:RR:NC:SP:247
Mr. Tom Zenanko
Blue Pond Enterprises
1414 Applegate Lane
Shakopee, MN 55438
RE: The tariff classification of unfinished footwear from Poland
Dear Mr. Zenanko:
In your letter dated July 3, 2008, you requested a tariff classification ruling for an unfinished waterproof boot with a protective metal toe cap.
The submitted sample, identified as model 3148, is a rubber/plastics waterproof boot with a complete rubber/plastics outer sole and heel. The rubber/plastics boot covers the ankle. The boot has a gray non-woven textile material liner extending to approximately mid-calf. You state that the boot will be finished in the United States by adding either a leather or nylon “upper” or boot shaft. The addition of the leather or nylon boot shaft will cover the liner.
Classification of merchandise under the Harmonized Tariff Schedule of the United States, (HTSUS) is in accordance with the General Rules of Interpretation (GRI's), taken in order.
GRI 2. (a) states in pertinent part that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.
The unfinished boot identified as model 3148 having a partially completed upper and an outer sole has the essential character of the complete or finished article with or without the boot liner.
The applicable subheading for model 3148 will be 6401.10.0000, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber/plastics: footwear incorporating a protective metal toe-cap. The general rate of duty will be 37.5 percent ad valorem.
As you note, 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."
You inquire whether or not the imported article may be eligible for duty free entry under 9902.05.35, HTSUS. That subheading provides for temporary duty free treatment for footwear consisting of an outer sole affixed to an incomplete or unfinished upper to which additional upper parts or material must be affixed to permit the footwear to be held to the foot, such footwear having a bottom of vulcanized rubber and produced by the hand-laid assembly process or hand made, the foregoing footwear of a type that is not designed to be worn over other footwear (provided for in subheadings 6401.99.30 and 6401.99.60). Duty free entry under subheading 9902.05.35 was effective for merchandise entered or withdrawn from warehouse on or before 12/31/2006.
Certain temporary duty reduction legislation was added to the 2007 HTSUS for certain footwear entered or withdrawn from warehouse on or before 12/31/09. Subheading 9902.23.08 provides for temporary duty free entry 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.
Your submission does not claim such construction features as articulated under the provisions of subheading 9902.23.08. The language is presented here for your information only.
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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division